INTERNAL REVENUE CODE OF 1986

Index » Subtitle D » Chapter 43

Subtitle D. Miscellaneous Excise Taxes (§§ 4001-5000C)

CHAPTER 43. QUALIFIED PENSION, ETC., PLANS

Current through February 18, 2024 (Pub. L. 118-39)

The following list shows all sections of chapter 43 (QUALIFIED PENSION, ETC., PLANS) of subtitle D (Miscellaneous Excise Taxes (§§ 4001-5000C)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.

Section	Section Title
I.R.C. 4971	Taxes on failure to meet minimum funding standards
I.R.C. 4972	Tax on nondeductible contributions to qualified employer plans
I.R.C. 4973	Tax on excess contributions to certain tax-favored accounts and annuities
I.R.C. 4974	Excise tax on certain accumulations in qualified retirement plans
I.R.C. 4975	Tax on prohibited transactions
I.R.C. 4976	Taxes with respect to funded welfare benefit plans
I.R.C. 4977	Tax on certain fringe benefits provided by an employer
I.R.C. 4978	Tax on certain dispositions by employee stock ownership plans and certain cooperatives
I.R.C. 4978A	Repealed. Pub. L. 101–239, title VII, §7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353
I.R.C. 4978B	Repealed. Pub. L. 104–188, title I, §1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834
I.R.C. 4979	Tax on certain excess contributions
I.R.C. 4979A	Tax on certain prohibited allocations of qualified securities
I.R.C. 4980	Tax on reversion of qualified plan assets to employer
I.R.C. 4980A	Repealed. Pub. L. 105–34, title X, §1073(a), Aug. 5, 1997, 111 Stat. 948
I.R.C. 4980B	Failure to satisfy continuation coverage requirements of group health plans
I.R.C. 4980C	Requirements for issuers of qualified long-term care insurance contracts
I.R.C. 4980D	Failure to meet certain group health plan requirements
I.R.C. 4980E	Failure of employer to make comparable Archer MSA contributions
I.R.C. 4980F	Failure of applicable plans reducing benefit accruals to satisfy notice requirements
I.R.C. 4980G	Failure of employer to make comparable health savings account contributions
I.R.C. 4980H	Shared responsibility for employers regarding health coverage
I.R.C. 4980I	Repealed. Pub. L. 116–94, div. N, title I, §503(a), Dec. 20, 2019, 133 Stat. 3119

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