§4972. Tax on nondeductible contributions to qualified employer plans — Inbound Citations

Citations to §4972(d)

• 26 U.S.C. § 45E(d)(2)

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  (2) The term “eligible employer plan” means a qualified employer plan within the meaning of section 4972(d).
• 26 U.S.C. § 45T(b)(1)

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  (1) The credit period with respect to any eligible employer is the 3-taxable-year period beginning with the first taxable year for which the employer includes an eligible automatic contribution arrangement (as defined in section 414(w)(3)) in a qualified employer plan (as defined in section 4972(d)) sponsored by the employer.