26 USC 4974
§ 4974 - Excise tax on certain accumulations in qualified retirement plans
- § 4974 - Excise tax on certain accumulations in qualified retirement plans
- CHAPTER 43— QUALIFIED PENSION, ETC., PLANS
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2022 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1978 Amendment
- Effective Date
- Plan Amendments Not Required Until January 1, 1989
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