For purposes of this section, any vacation pay which is treated as deferred compensation shall be deductible for the taxable year of the employer in which paid to the employee.

Code of Federal Regulations PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Table of Contents

In HTTP, the 404 response status code indicates that a web client (i.e. browser) was able to communicate with a server, but the server could not provide the requested resource. The server may …

Dec 15, 2025 · Section 404 of the Clean Water Act Permit Process Understand the requirements of CWA Section 404. Comprehensive guide to jurisdiction, USACE/EPA roles, permit types, and …

(1) Section 404 (a) prescribes limitations upon deductions for amounts contributed by an employer under a pension, annuity, stock bonus, or profit-sharing plan, or under any plan of deferred compensation.

Clean Water Act Section 404 regulates the discharge of dredged and fill material into waters of the United States, including wetlands.

Feb 21, 2025 · (a) The Secretary may issue permits, after notice and opportunity for public hearings for the discharge of dredged or fill material into the navigable waters at specified disposal sites.

IRC Section 404 (a) provides that contributions paid by an employer to a qualified plan are deductible under the rules of IRC Section 404, but only if they would otherwise be deductible.

Dec 15, 2025 · Review IRC Section 404, Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan.

404. Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan