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2012 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes (§§ 4001 - 5000C)
Chapter 43 - QUALIFIED PENSION, ETC., PLANS (§§ 4971 - 4980I)
Section 4980A - Repealed. Pub. L. 105-34, title X, §1073(a), Aug. 5, 1997, 111 Stat. 948

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Publication TitleUnited States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 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Sec. 4980A - Repealed.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
Containssection 4980A
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawNo
Dispositionrepealed
Statutes at Large References100 Stat. 2481
102 Stat. 3479-3482
106 Stat. 313
110 Stat. 1789
111 Stat. 948
Public Law ReferencesPublic Law 99-514, Public Law 100-647, Public Law 102-318, Public Law 104-188, Public Law 105-34

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QUALIFIED PENSION, ETC., PLANS - 26 U.S.C. § 4980A (2012)
[§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 Repealed.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.

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.”

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