26 USC Ch. 43: Front Matter
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26 USC Ch. 43: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 43-QUALIFIED PENSION, ETC., PLANS
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CHAPTER 43-QUALIFIED PENSION, ETC., PLANS

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 Repealed.]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 medical savings account contributions.

        

Amendments

1998- Pub. L. 105–206, title VI, §6023(18)(B), July 22, 1998, 112 Stat. 825 , substituted "certain tax-favored accounts and annuities" for "individual retirement accounts, certain section 403(b) contracts, and certain individual retirement annuities" in item 4973.

1996- Pub. L. 104–191, title III, §§301(c)(4)(B), 326(b), title IV, §402(b), Aug. 21, 1996, 110 Stat. 2050 , 2066, 2087, added items 4980C, 4980D, and 4980E.

Pub. L. 104–188, title I, §1602(b)(5)(B), Aug. 20, 1996, 110 Stat. 1834 , struck out item 4978B "Tax on disposition of employer securities to which section 133 applied".

1989- Pub. L. 101–239, title VII, §§7301(d)(2), 7304(a)(2)(C)(iii), Dec. 19, 1989, 103 Stat. 2348 , 2353, struck out item 4978A "Tax on certain dispositions of employer securities to which section 2057 applied" and added item 4978B.

1988- Pub. L. 100–647, title I, §1011A(g)(1)(B), title III, §3011(c), Nov. 10, 1988, 102 Stat. 3479 , 3625, redesignated item 4981A as 4980A and added item 4980B.

1987- Pub. L. 100–203, title X, §10413(b)(2), Dec. 22, 1987, 101 Stat. 1330–438 , added item 4978A.

1986- Pub. L. 99–514, title XI, §§1117(b)(2), 1121(a)(2), 1131(c)(2), 1132(b), 1133(b), title XVIII, §§1854(a)(9)(C), 1899A(75), Oct. 22, 1986, 100 Stat. 2462 , 2465, 2478, 2480, 2483, 2877, 2963, added item 4972, inserted "section" in item 4973, substituted "Excise tax on certain accumulations in qualified retirement plans" for "Tax on certain accumulations in individual retirement accounts" in item 4974, struck out "and allocations" after "certain dispositions" in item 4978, and added items 4979, 4979A, 4980, and 4981A.

1984- Pub. L. 98–369, div. A, title IV, §491(d)(56), title V, §§511(c)(2), 531(e)(2), 545(b), July 18, 1984, 98 Stat. 852 , 862, 886, 896, substituted "and certain individual retirement annuities" for "certain individual retirement annuities, and certain retirement bonds" in item 4973 and added items 4976 to 4978.

1982- Pub. L. 97–248, title II, §237(c)(2), Sept. 3, 1982, 96 Stat. 511 , struck out item 4972 "Tax on excess contributions for self-employed individuals".

1974- Pub. L. 93–406, title II, §§1013(b), 2001(f)(2), 2002(h)(3), Sept. 2, 1974, 88 Stat. 920 , 957, 970, added chapter heading and analysis of sections 4971 to 4975.

Chapter Referred to in Other Sections

This chapter is referred to in sections 275, 6161, 6201, 6211, 6212, 6213, 6214, 6344, 6405, 6501, 6512, 6862, 6871, 7422 of this title.

1 Section repealed by Pub. L. 105–34 without corresponding amendment of chapter analysis.