The Code of Federal Regulations Title 26 contains the codified Federal laws and regulations that are in effect as of the date of the publication pertaining to Federal taxes and the Internal Revenue Service.The base period for the annual adjustment is the calendar quarter ending December 31, 1993. ... each of those periods based on the annual compensation limit in effect for the respective calendar year in which each 12-month period begins.
|Title||:||Title 26 Internal Revenue Part 1 (§§ 1.401 to 1.440) (Revised as of April 1, 2014)|
|Author||:||Office of The Federal Register, Enhanced by IntraWEB, LLC|
|Publisher||:||IntraWEB, LLC - 2014-04-01|