§ 4980A. — Tax on excess distributions from qualified retirement plans.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC4980A]
TITLE 26--INTERNAL REVENUE CODE
Subtitle D--Miscellaneous Excise Taxes
CHAPTER 43--QUALIFIED PENSION, ETC., PLANS
[Sec. 4980A. Repealed. Pub. L. 105-34, title X, Sec. 1073(a),
Aug. 5, 1997, 111 Stat. 948]
Section, added Pub. L. 99-514, title XI, Sec. 1133(a), Oct. 22,
1986, 100 Stat. 2481, Sec. 4981A; renumbered Sec. 4980A and amended Pub.
L. 100-647, title I, Sec. 1011A(g)(1)(A), (2)-(6), (9), Nov. 10, 1988,
102 Stat. 3479-3482; Pub. L. 102-318, title V, Sec. 521(b)(42), July 3,
1992, 106 Stat. 313; Pub. L. 104-188, title I, Secs. 1401(b)(12),
1452(b), Aug. 20, 1996, 110 Stat. 1789, 1816, related to tax on excess
distributions from qualified retirement plans.
Effective Date of Repeal
Section 1073(c) of Pub. L. 105-34 provided that:
``(1) 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 December 31,
1996.
``(2) 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 December 31, 1996.''
