There is a newer version of the US Code
2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle D - Miscellaneous Excise Taxes (Sections 4001 - 5000C)
Chapter 43 - Qualified Pension, etc., Plans (Sections 4971 - 4980I)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 43 - QUALIFIED PENSION, ETC., PLANS |
Contains | sections 4971 to 4980I |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Sec. 4971 - Taxes on failure to meet minimum funding standards
- Sec. 4972 - Tax on nondeductible contributions to qualified employer plans
- Sec. 4973 - Tax on excess contributions to certain tax-favored accounts and annuities
- Sec. 4974 - Excise tax on certain accumulations in qualified retirement plans
- Sec. 4975 - Tax on prohibited transactions
- Sec. 4976 - Taxes with respect to funded welfare benefit plans
- Sec. 4977 - Tax on certain fringe benefits provided by an employer
- Sec. 4978 - Tax on certain dispositions by employee stock ownership plans and certain cooperatives
- Sec. 4978A - Repealed. Pub. L. 101-239, title VII, §7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353
- Sec. 4978B - Repealed. Pub. L. 104-188, title I, §1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834
- Sec. 4979 - Tax on certain excess contributions
- Sec. 4979A - Tax on certain prohibited allocations of qualified securities
- Sec. 4980 - Tax on reversion of qualified plan assets to employer
- Sec. 4980A - Repealed. Pub. L. 105-34, title X, §1073(a), Aug. 5, 1997, 111 Stat. 948
- Sec. 4980B - Failure to satisfy continuation coverage requirements of group health plans
- Sec. 4980C - Requirements for issuers of qualified long-term care insurance contracts
- Sec. 4980D - Failure to meet certain group health plan requirements
- Sec. 4980E - Failure of employer to make comparable Archer MSA contributions
- Sec. 4980F - Failure of applicable plans reducing benefit accruals to satisfy notice requirements
- Sec. 4980G - Failure of employer to make comparable health savings account contributions
- Sec. 4980H - Shared responsibility for employers regarding health coverage
- Sec. 4980I - Excise tax on high cost employer-sponsored health coverage
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