§4413 — Certain provisions made applicable
1 citing cases
Statute Text — 26 U.S.C. §4413
Sections 4901, 4902, 4904, 4905, and 4906 shall extend to and apply to the special tax imposed by this subchapter and to the persons upon whom it is imposed, and for that purpose any activity which makes a person liable for special tax under this subchapter shall be considered to be a business or occupation referred to in such sections. No other provision of sections 4901 to 4907, inclusive, shall so extend or apply.
Treasury Regulations
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Treas. Reg. §44.4413-1Certain provisions made applicable
For regulations under sections 4901, 4902, 4904, 4905, and 4906, as extended and made applicable to the special tax imposed by section 4411 and to the persons upon whom such tax is imposed, see Subpart D of this part.
1 Citing Cases
Nick J. D'Amico Cliff Hollihan Joseph G. Muto Kevin Beam v. CBS Corporation, F/k/a Westinghouse, Inc the Westinghouse Electric Company Pension Plan