26 USC 4973
§ 4973 - Tax on excess contributions to certain tax-favored accounts and annuities
- § 4973 - Tax on excess contributions to certain tax-favored accounts and annuities
- CHAPTER 43— QUALIFIED PENSION, ETC., PLANS
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2022 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2003 Amendment
- Effective Date of 2001 Amendments
- Effective Date of 1998 Amendment
- Effective Date of 1997 Amendments
- Effective Date of 1996 Amendment
- Effective Date of 1992 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1980 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendment
- Effective Date
- Plan Amendments Not Required Until January 1, 1994
- Plan Amendments Not Required Until January 1, 1989