Sec. 54.4974-2 Excise tax on accumulations in qualified retirement plans.

[Added by T.D. 8987, 67 FR 18988-19028, Apr. 17, 2002, as amended by T.D. 9130, 69 FR 33288-33302, June 15, 2004; T.D. 9340, 72 FR 41128-41160, July 26, 2007. Removed by T.D. 10001, 89 FR 58886-58954, July 19, 2024.]