Treasury Regulations · 26 CFR
§ 54.4979-0. Excise tax on certain excess contributions and excess aggregate contributions; table of contents.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 4979
Cite as 26 CFR § 54.4979-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- August 15, 1991 by T.D. 8357
- Last amended
- December 23, 1994 by T.D. 8581
- Issued under
- 26 U.S.C. § 4979
- Length
- 143 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
This section contains the captions that appear in § 54.4979.
(a) In general.
(1) General rule.
(2) Liability for tax.
(3) Due date and form for payment of tax.
(4) Special rule for simplified employee pensions.
(b) Definitions.
(1) Excess aggregate contributions.
(2) Excess contributions.
(3) Plan.
(c) No tax when excess distributed within 2 1/2 months of close of year or additional employer contributions made.
(1) General rule.
(2) Tax treatment of distributions.
(3) Income.
(4) Example.
(d) Effective date.
(1) General rule.
(2) Section 403(b) annuity contracts.
(3) Collectively bargained plans and plans of state or local governments.
(4) Plan years beginning before January 1, 1992.
[T.D. 8357, 56 FR 40550, Aug. 15, 1991; 57 FR 10290, Mar. 25, 1992, as amended by T.D. 8581, 59 FR 66181, Dec. 23, 1994]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 8581 (59 FR 66181)
- Amended (57 FR 10290)
- Issued by T.D. 8357 (56 FR 40550)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 54 Pension excise taxes
Nearby sections
- § 54.4975-15 Other transitional rules.
- § 54.4976-1T Questions and answers relating to taxes with respect to welfare benefit funds (temporary).
- § 54.4977-1T Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary).
- § 54.4978-1T Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary).
- § 54.4979-0 Excise tax on certain excess contributions and excess aggregate contributions; table of contents.
- § 54.4979-1 Excise tax on certain excess contributions and excess aggregate contributions.
- § 54.4980B-0 Table of contents.
- § 54.4980B-1 COBRA in general.
- § 54.4980B-2 Plans that must comply.