§7448. Annuities to surviving spouses and dependent children of judges and special trial judges — Inbound Citations
26 U.S.C. § 7448
Cited by 3 provisions in release 119-102.
Citations to 26 U.S.C. § 7448 as a whole
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(B) for purposes of section 7448—(i) the individual shall be treated as not having filed an election under section 7448(b), and(ii) section 7448(g) shall not apply, and the amount credited to such individual’s account (together with interest at 3 percent per annum, compounded on December 31 of each year to the date on which the revocation is filed) shall be returned to such individual,
Citations to §7448(b)
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(i) the individual shall be treated as not having filed an election under section 7448(b), and
Citations to §7448(g)
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(ii) section 7448(g) shall not apply, and the amount credited to such individual’s account (together with interest at 3 percent per annum, compounded on December 31 of each year to the date on which the revocation is filed) shall be returned to such individual,