26 U.S.C. § 4980A
Repealed. Pub. L. 105–34, title X, § 1073(a), Aug. 5, 1997, 111 Stat. 948]
[repealed]
Notes of Decisions
Cited in 3
cases, 1992–1998 · leading case: Raymond D. Oddi, Cross-Appellant v. Ayco Corp., a New York Corp., Cross-Appellee, 947 F.2d 257 (7th Cir. 1992).
Raymond D. Oddi, Cross-Appellant v. Ayco Corp., a New York Corp., Cross-Appellee, 947 F.2d 257 (7th Cir. 1992). “V 1987) (subsequently renumbered as amended, 26 U.S.C. § 4980A (1988)). This tax applied to distributions whether they occurred during the investor’s life or at death.”
In Re Field, 226 B.R. 178 (Bankr. D.S.C. 1998). “26 U.S.C. § 4980A (tax on excess IRA distributions) (repealed).”
Bennett v. Comm'r, IRS (4th Cir. 1998). “Bennett challenges whether a transfer refund distri- bution from her retirement fund is subject to an excise tax under 26 U.S.C. § 4980A (1994) as an excess distribution.”
— 26 U.S.C. § 4980A(b) — 1 case
In Re Field, 226 B.R. 178 (Bankr. D.S.C. 1998). “26 U.S.C. § 4980A (tax on excess IRA distributions) (repealed).”
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