Pub. L. 99–514, title XI, § 1133(a)100 Stat. 2481 Pub. L. 100–647, title I, § 1011A(g)(1)(A)102 Stat. 3479–3482 Pub. L. 102–318, title V, § 521(b)(42)106 Stat. 313 Pub. L. 104–188, title I110 Stat. 1789 Section, added , , , § 4981A; renumbered § 4980A and amended , (2)–(6), (9), , ; , , ; , §§ 1401(b)(12), 1452(b), , , 1816, related to tax on excess distributions from qualified retirement plans.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Pub. L. 105–34, title X, § 1073(c)111 Stat. 948
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 .
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 .”