26 USC 4972
§ 4972 - Tax on nondeductible contributions to qualified employer plans
- § 4972 - Tax on nondeductible contributions to qualified employer plans
- CHAPTER 43— QUALIFIED PENSION, ETC., PLANS
- Notes
- Editorial Notes
- References in Text
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2022 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 2001 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1994 Amendment
- Effective Date of 1988 Amendment
- Effective Date
- Construction of 2001 Amendment
- Applicability of Amendments by Subtitles A and B of Title I of Pub. L. 109–280
- Increase in Amount for Plan Termination Insurance Under Employee Retirement Insurance Security Act of 1974
- Plan Amendments Not Required Until January 1, 1998
- Plan Amendments Not Required Until January 1, 1989
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