26 U.S.C. § 4980A
26 U.S.C. § 4980A
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, §521(b) (42), July 3, 1992, 106 Stat. 313; Pub. L. 104-188, §§1401(b) (12), 1452(b), Aug. 20, 1996, 110 Stat. 1789, 1816, related to tax on excess distributions from qualified retirement plans.
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF REPEAL Pub. L. 105-34, §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."
- Internal Revenue Code of 1986
- The term "Internal Revenue Code of 1986" means this title, and the term "Internal Revenue Code of 1939" means the Internal Revenue Code enacted February 10, 1939, as amended.