§4974. Excise tax on certain accumulations in qualified retirement plans — Inbound Citations
26 U.S.C. § 4974
Cited by 12 provisions in release 119-102.
Citations to 26 U.S.C. § 4974 as a whole
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(A) For purposes of any tax imposed by section 4973 or 4974 in connection with an individual retirement plan, the return referred to in this section shall include the income tax return filed by the person on whom the tax under such section is imposed for the year in which the act (or failure to act) giving rise to the liability for such tax occurred.
Citations to §4974(c)
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(A) a qualified retirement plan (as defined in section 4974(c) of title 26) that is a qualified institutional buyer; and
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(iii) the amount of voluntary employee contributions by such individual to any qualified retirement plan (as defined in section 4974(c)).
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(1) If any taxpayer receives any amount from a qualified retirement plan (as defined in section 4974(c)), the taxpayer’s tax under this chapter for the taxable year in which such amount is received shall be increased by an amount equal to 10 percent of the portion of such amount which is includible in gross income.
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(9) For purposes of this subsection, a distribution from an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A) shall be treated as a distribution from a qualified retirement plan described in 4974(c)(1) to the extent that such distribution is attributable to an amount transferred to an eligible deferred compensation plan from a qualified retirement plan (as defined in section 4974(c)).
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(C) Rollovers under this paragraph shall be reported to the Secretary in the same manner as rollovers from qualified retirement plans (as defined in section 4974(c)).
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(C) the amount of voluntary employee contributions by such individual to any qualified retirement plan (as defined in section 4974(c)).
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(A) making contributions to a qualified retirement plan (within the meaning of section 4974(c)) under section 219(f)(3), 404(a)(6), 404(h)(1)(B), or 404(m)(2),
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(i) a qualified retirement plan (as defined in section 4974(c) of title 26) that is a qualified institutional buyer; and