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Index  » Subtitle D  » Chapter 43

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


Current through December 21, 2022 (Pub. L. 117-262)

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.

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

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2022 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.