<section id="cqwl-0000001"> <p>[T.D. 7748, 46 FR 1697, Jan. 7, 1981. Removed by <a href="/lr/resolve/td-9319/cyvr" id="cqwl-0000003" title="T.D. 9319">T.D. 9319</a>, 72 FR 16878-16931, Apr. 5, 2007.]</p> </section>

<p>Sec. 1.415-1  General rules with respect to limitations on benefits and contributions under qualified plans. [Removed]</p>

Sec. 1.415-1 General rules with respect to limitations on benefits and contributions under qualified plans. [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cp36"><b>section 415</b></a></p> </div>