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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)
Table of Contents
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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 - Table Of Contents |
| Date | 2015 |
| Laws In Effect As Of Date | January 3, 2016 |
| Positive Law | No |
| Disposition | standard |
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| Sec. | |
| 4971. | Taxes on failure to meet minimum funding standards. |
| 4972. | Tax on nondeductible contributions to qualified employer plans. |
| 4973. | Tax on excess contributions to certain tax-favored accounts and annuities. |
| 4974. | Excise tax on certain accumulations in qualified retirement plans. |
| 4975. | Tax on prohibited transactions. |
| 4976. | Taxes with respect to funded welfare benefit plans. |
| 4977. | Tax on certain fringe benefits provided by an employer. |
| 4978. | Tax on certain dispositions by employee stock ownership plans and certain cooperatives. |
| [4978A, 4978B. Repealed.] | |
| 4979. | Tax on certain excess contributions. |
| 4979A. | Tax on certain prohibited allocations of qualified securities. |
| 4980. | Tax on reversion of qualified plan assets to employer. |
| 4980A. | Tax on excess distributions from qualified retirement plans.1 |
| 4980B. | Failure to satisfy continuation coverage requirements of group health plans. |
| 4980C. | Requirements for issuers of qualified long-term care insurance contracts. |
| 4980D. | Failure to meet certain group health plan requirements. |
| 4980E. | Failure of employer to make comparable Archer MSA contributions. |
| 4980F. | Failure of applicable plans reducing benefit accruals to satisfy notice requirements. |
| 4980G. | Failure of employer to make comparable health savings account contributions. |
| 4980H. | Shared responsibility for employers regarding health coverage. |
| 4980I. | Excise tax on high cost employer-sponsored health coverage. |
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