Sec. 54.4972-1 Tax on excess contributions to plans benefiting self-employed individuals. [Removed]
[T.D. 7759, 46 FR 6932, Jan. 22, 1981. Removed by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]
Sec. 54.4972-1 Tax on excess contributions to plans benefiting self-employed individuals. [Removed]
[T.D. 7759, 46 FR 6932, Jan. 22, 1981. Removed by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]