BS
Boise Standard
Treasure Valley · AI Directory
26 U.S.C. · Internal Revenue Code
26 U.S.C. § 4980A

Repealed. Pub. L. 105-34, title X, §1073(a), Aug. 5, 1997, 111 Stat. 948

Ch. 43 — QUALIFIED PENSION, ETC., PLANS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 43
Statutory Text

26 U.S.C. § 4980A — Repealed. Pub. L. 105-34, title X, §1073(a), Aug. 5, 1997, 111 Stat. 948

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 43 - QUALIFIED PENSION, ETC., PLANS Sec. 4980A - Repealed. Pub. L. 105-34, title X, §1073(a), Aug. 5, 1997, 111 Stat. 948 From the U.S. Government Publishing Office, www.gpo.gov

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 Repealed.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

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.

Statutory Notes and Related Subsidiaries

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."

Source: uscode.house.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-BA0412
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 4980A
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
e453464219953cf6...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 4980A is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
Navigate Corpus — Title 26
← 26 U.S.C. § 4980 26 U.S.C. § 4980B →
Ch. 43 — QUALIFIED PENSION, ETC., PLANS
26 U.S.C. § 497126 U.S.C. § 497226 U.S.C. § 497326 U.S.C. § 497426 U.S.C. § 497526 U.S.C. § 497626 U.S.C. § 497726 U.S.C. § 497826 U.S.C. § 4978A26 U.S.C. § 4978B26 U.S.C. § 497926 U.S.C. § 4979A26 U.S.C. § 498026 U.S.C. § 4980A26 U.S.C. § 4980B26 U.S.C. § 4980C26 U.S.C. § 4980D26 U.S.C. § 4980E26 U.S.C. § 4980F26 U.S.C. § 4980G26 U.S.C. § 4980H26 U.S.C. § 4980I
26 U.S.C. — public domain ← All Legislation
◈ Provenance
boisestandard.org → United States → Law → U.S. Code → Title 26 → 26 U.S.C. § 4980A