26-U.S.C.-4980A

[§4980A – Repealed. Pub. L. 105-34, Title X, §1073(A), Aug. 5, 1997, 111 Stat. 948]

Pathway

Title 26 > Subtitle D > Chapter 43 > Section 4980A

Details

• Reference: Section 4980A
• Legend: [§4980A – Repealed. Pub. L. 105-34, Title X, §1073(A), Aug. 5, 1997, 111 Stat. 948]
• USCode Year: 2013

Provision Content

Section, added Pub. L. 99–514, title XI, §1133(a), Oct. 22, 1986, 100 Stat. 2481, §4981A; renumbered §4980A and amended Pub. L. 100–647, title I, §1011A(g)(1)(A), (2)–(6), (9), Nov. 10, 1988, 102 Stat. 3479–3482; Pub. L. 102–318, title V, §521(b)(42), July 3, 1992, 106 Stat. 313; Pub. L. 104–188, title I, §§1401(b)(12), 1452(b), Aug. 20, 1996, 110 Stat. 1789, 1816, related to tax on excess distributions from qualified retirement plans.

Effective Date of Repeal

Pub. L. 105–34, title X, §1073(c), Aug. 5, 1997, 111 Stat. 948, provided that:

(1) Excess distribution tax repeal.—Except as provided in paragraph (2), the repeal made by subsection (a) [repealing this section] shall apply to excess distributions received after December 31, 1996.

(2) Excess retirement accumulation tax repeal.—The repeal made by subsection (a) with respect to section 4980A(d) of the Internal Revenue Code of 1986 and the amendments made by subsection (b) [amending sections 691, 2013, 2053, and 6018 of this title] shall apply to estates of decedents dying after December 31, 1996.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-4973 in the Legal Encyclopedia: Taxes

In this entry about 26-U.S.C.-4973, find legal reference material, bibliographies and premiere content related to taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxes-specific issues, written by authorities in the field.

26-U.S.C.-431 in the Legal Encyclopedia: Pension

In this entry about 26-U.S.C.-431, find legal reference material, bibliographies and premiere content related to pension in the American Encyclopedia of Law, presenting a comprehensive view of the United States pension-specific issues, written by authorities in the field.

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