<section id="cvbx-0000001"><p>[T.D. 7339, 40 FR 1016, Jan. 6, 1975. Removed by <a href="/lr/resolve/td-9849/2976y" id="cvbx-0000015" title="T.D. 9849">T.D. 9849</a>, 84 FR 9231-9239, Mar. 14, 2019.]</p> </section>

<p>Sec. 11.402(e)(4)(B)-1 Election to treat an amount as a lump sum distribution. [Removed]</p>

Sec. 11.402(e)(4)(B)-1 Election to treat an amount as a lump sum distribution. [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cptl"><b>section 402</b></a></p> </div>