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For purposes of this section, the term “minimum required distribution” means the minimum amount required to be distributed during a taxable year under section 401(a)(9), 403(b)(10), 408(a)(6), 408(b)(3), or 457(d)(2), as the case may be, as determined under regulations prescribed by the Secretary.
What Is A Qualified Retirement Plan As Defined by IRC Sec. 4974(c)? You may be able to take a credit (Retirement Savings Contribution Credit) of up to $1,000 (up to $2,000 if filing jointly) if you make eligible contributions to a qualified IRA, 401(k) and certain other retirement plans.
L. 99-514, 1121(a)(1), amended section generally, substituting provisions imposing an excise tax on certain accumulations in qualified retirement plans for provisions imposing an excise tax on certain accumulations in individual retirement accounts and annuities.
See Code Section 4974—excise tax on certain accumulations in qualified retirement plans. Find IRS publication info and the full-text Sec. 4974 on Tax Notes.
Title 26 - Internal Revenue Code. Subtitle D - Miscellaneous Excise Taxes (§§ 4001 - 5000C) Chapter 43 - QUALIFIED PENSION, ETC., PLANS (§§ 4971 - 4980I) Section 4974 - Excise tax on certain accumulations in qualified retirement plans.
26 U.S.C. 4974 - Excise tax on certain accumulations in qualified retirement plans
Read this complete 26 U.S.C. § 4974 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 4974. Excise tax on certain accumulations in qualified retirement plans on Westlaw. FindLaw Codes may not reflect the most recent version of the law in your jurisdiction.
