[Code of Federal Regulations]
[Title 26, Volume 5]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.402(e)-1]

[Page 399]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.402(e)-1  Certain plan terminations.

    Distributions made after December 31, 1953, and before January 1, 
1955, as a result of the complete termination of an employees' trust 
described in section 401(a) which is exempt under section 501(a) shall 
be considered distributions on account of separation form service for 
purposes of section 402(a)(2) if the employer who established the trust 
is a corporation, and the termination of the plan is incident to the 
complete liquidation of the corporation before August 16, 1954, 
regardless of whether such liquidation is incident to a reorganization 
as defined in section 368.

[T.D. 6500, 25 FR 11680, Nov. 26, 1960]