§4979A. Tax on certain prohibited allocations of qualified securities — Inbound Citations

Citations to 26 U.S.C. § 4979A as a whole

• 26 U.S.C. § 409(n)(2)(B)

  Go to provision →
  (B) the provisions of section 4979A shall apply, and
• 26 U.S.C. § 409(n)(2)(C)

  Go to provision →
  (C) the statutory period for the assessment of any tax imposed by section 4979A shall not expire before the date which is 3 years from the later of—

  (i) the 1st allocation of employer securities in connection with a sale to the plan to which section 1042 applies, or

  (ii) the date on which the Secretary is notified of such failure.
• 26 U.S.C. § 664(g)(1)(E)

  Go to provision →
  (E) the employer whose employees are covered by the plan described in this paragraph files with the Secretary a verified written statement consenting to the application of sections 4978 and 4979A with respect to such employer.
• 26 U.S.C. § 1042(b)(3)(B)

  Go to provision →
  (B) A statement is described in this subparagraph if it is a verified written statement of—

  (i) the employer whose employees are covered by the plan described in paragraph (1), or

  (ii) any authorized officer of the cooperative described in paragraph (l),¹

  consenting to the application of sections 4978 and 4979A with respect to such employer or cooperative.
• 26 U.S.C. § 4978(e)(2)

  Go to provision →
  (2) The term “qualified securities” has the meaning given to such term by section 1042(c)(1); except that such section shall be applied without regard to subparagraph (B) thereof for purposes of applying this section and section 4979A with respect to securities acquired in a qualified gratuitous transfer (as defined in section 664(g)(1)).