# Treas. Reg. § 1.401-4-1.401-5: §§ 1.401-4-1.401-5 [Reserved]

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.401-4-1.401-5>. Interprets 26 U.S.C. § 401.