There is a newer version of this Table
2021
2020
2019
2018
2017 (you are here)
Other previous versions
View our newest version here

2017 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes
Chapter 43 - Qualified Pension, etc., Plans
Table of Contents

Next
Download PDF
Table of Contents
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 Repealed.]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.

        
Publication Title United States Code, 2012 Edition, Supplement 5, 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 2017
Laws In Effect As Of Date January 12, 2018
Positive Law No
Disposition standard
Next
Disclaimer: These codes may not be the most recent version. United States may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.