Sec. 1.401-13 Excess contributions on behalf of owner-employees. [Reserved]
[T.D. 6676, 28 FR 10139, Sept. 17, 1963, as amended by T.D. 7636, 44 FR 47053, Aug. 10, 1979. Removed and reserved by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]
Sec. 1.401-13 Excess contributions on behalf of owner-employees. [Reserved]
[T.D. 6676, 28 FR 10139, Sept. 17, 1963, as amended by T.D. 7636, 44 FR 47053, Aug. 10, 1979. Removed and reserved by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]