Notice, Consent, and Election Requirements of Sections 411(a)(11) and 417
other · Treasury · Rule · Published 1995-09-22 · Effective 1995-09-22 · 60 FR 49218
Document
Document number
95-23263
Federal Register citation
60 FR 49218
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
Treasury
Publication date
1995-09-22
Effective date
1995-09-22
Treasury docket
TD 8620
Abstract
This document contains regulations that provide guidance concerning the notice and consent requirements under section 411(a)(11) and the notice and election requirements under section 417. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.