Bill H.R. 5260
§ 55 Alternative minimum tax imposed
- (c)(1) Pub. L. 102–318 substituted “402(d)” for “402(e)”.
§ 62 Adjusted gross income defined
- (a)(8) Pub. L. 102–318 substituted “402(d)” for “402(e)” in heading and in text.
§ 72 Annuities; certain proceeds of endowment and life insurance contracts
- (o)(4) Pub. L. 102–318 substituted “402(c)” for “402(a)(5), 402(a)(7)”.
§ 151 Allowance of deductions for personal exemptions
- (d)(3) Pub. L. 102–318 substituted “1996” for “1995”.
§ 219 Retirement savings
- (d)(2) Pub. L. 102–318 substituted “402(c)” for “402(a)(5), 402(a)(7)”.
§ 401 Qualified pension, profit-sharing, and stock bonus plans
- (a)(20) Pub. L. 102–318, § 521(b)(5), substituted “1 or more distributions within 1 taxable year to a distributee on account of…
- (a)(28)(B)(v) Pub. L. 102–318, § 521(b)(6), amended cl. (v) generally. Prior to amendment, cl. (v) read as follows: “Any distribution…
- (a)(31) Pub. L. 102–318, § 522(a)(1), added par. (31).
- (k)(2)(B)(i)(IV) Pub. L. 102–318, § 521(b)(7), substituted “402(e)(3)” for “402(a)(8)”.
- (k)(10)(B)(ii) Pub. L. 102–318, § 521(b)(8), substituted “402(d)(4)” for “402(e)(4)” and “subparagraph (F)” for “subparagraph (H)”.
§ 402 Taxability of beneficiary of employees’ trust
- (a) (b) (c) (d) Pub. L. 102–318, § 521(a), amended subsecs. (a) to (d) generally, substituting present provisions for former provisions…
- (e) Pub. L. 102–318, § 521, amended subsec. (e) generally, substituting provisions relating to other rules applicable to…
- (e)(6) Pub. L. 102–318, § 522(c)(1), added par. (6).
- (f) Pub. L. 102–318, § 521(a), amended subsec. (f) generally, substituting present provisions for provisions requiring a…
- (g)(1) Pub. L. 102–318, § 521(b)(9), substituted “subsections (e)(3)” for “subsections (a)(8)”.
- (i) Pub. L. 102–318, § 521(b)(10), substituted “subsection (d)(4)” for “subsection (e)(4)”.
- (j)(1) Pub. L. 102–318, § 521(b)(11), substituted “(e)(4)” for “(a)(1) or (e)(4)(J)”.
§ 403 Taxation of employee annuities
- (a)(4)(A)(i) Pub. L. 102–318, § 521(b)(12)(A), inserted before comma at end “in an eligible rollover distribution (within the…
- (a)(4)(B) Pub. L. 102–318, § 521(b)(12)(B), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows…
- (a)(5) Pub. L. 102–318, § 522(c)(2), added par. (5).
- (b)(8)(A)(i) Pub. L. 102–318, § 521(b)(13)(A), inserted before comma at end “in an eligible rollover distribution (within the…
- (b)(8)(B) (b)(8) Pub. L. 102–318, § 521(b)(13)(B), added subpar. (B) and struck out former subpars. (B) to (D), which related to special…
- (b)(10) Pub. L. 102–318, § 522(a)(3), (c)(3), substituted “sections 401(a)(9) and 401(a)(31)” for “section 401(a)(9)” and…
§ 404 Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
- (a)(2) Pub. L. 102–318 substituted “(27), and (31)” for “and (27)”.
§ 406 Employees of foreign affiliates covered by section 3121(l) agreements
- (c) Pub. L. 102–318 substituted “402(d)” for “402(e)”.
§ 407 Certain employees of domestic subsidiaries engaged in business outside the United States
- (c) Pub. L. 102–318 substituted “402(d)” for “402(e)”.
§ 408 Individual retirement accounts
- (a)(1) Pub. L. 102–318, § 521(b)(16), substituted “402(c)” for “402(a)(5), 402(a)(7)”.
- (d)(3)(A)(ii) Pub. L. 102–318, § 521(b)(17), amended clause (ii) generally. Prior to amendment, clause (ii) read as follows: “the…
- (d)(3)(B) Pub. L. 102–318, § 521(b)(18), struck out at end “Clause (ii) of subparagraph (A) shall not apply to any amount paid or…
- (d)(3)(F) Pub. L. 102–318, § 521(b)(19), substituted “402(c)(7)” for “402(a)(6)(H)”.
§ 411 Minimum vesting standards
- (d)(3) Pub. L. 102–318 inserted at end “For purposes of this paragraph, in the case of the complete discontinuance of…
§ 414 Definitions and special rules
- (n)(5)(C)(iii)(I) Pub. L. 102–318, § 521(b)(20), substituted “402(e)(3)” for “402(a)(8)”.
- (q)(7) Pub. L. 102–318, § 521(b)(21), substituted “402(e)(3)” for “402(a)(8)”.
- (s)(2) Pub. L. 102–318, § 521(b)(22), substituted “402(e)(3)” for “402(a)(8)”.
§ 415 Limitations on benefits and contribution under qualified plans
§ 457 Deferred compensation plans of State and local governments and tax-exempt organizations
- (c) Pub. L. 102–318 substituted “402(e)(3)” for “402(a)(8)”.
§ 691 Recipients of income in respect of decedents
- (c) Pub. L. 102–318, which directed that section 691(c) be amended “in the text and heading” by substituting “402(d)” for…
§ 871 Tax on nonresident alien individuals
§ 877 Expatriation to avoid tax
- (b) Pub. L. 102–318 substituted “402(d)(1)” for “402(e)(1)”.
§ 1441 Withholding of tax on nonresident aliens
§ 3121 Definitions
- (v)(1)(A) Pub. L. 102–318 substituted “402(e)(3)” for “402(a)(8)”.
§ 3304 Approval of State laws
- (a)(4)(E) Pub. L. 102–318 added subpar. (E).
§ 3306 Definitions
§ 3402 Income tax collected at source
- (o)(6) Pub. L. 102–318 substituted “3405(e)(1)” for “3405(d)(1)”.
§ 3405 Special rules for pensions, annuities, and certain other deferred income
- (a) Pub. L. 102–318, § 521(b)(36), substituted “Periodic payments” for “Pensions, annuities, etc.” in heading.
- (a)(1) Pub. L. 102–318, § 522(b)(2)(A), substituted “subsection (e)(2)” for “subsection (d)(2)”.
- (b)(1) Pub. L. 102–318, §§ 521(b)(37)(A), 522(b)(2)(B), substituted “subsection (e)(3)” for “subsection (d)(3)” and “an amount…
- (b)(2) (b) Pub. L. 102–318, § 521(b)(37)(B), redesignated par. (3) as (2) and struck out former par. (2) which related to amount…
- (c) Pub. L. 102–318, § 522(b)(1), added subsec. (c). Former subsec. (c) redesignated (d).
- (d) Pub. L. 102–318, § 522(b)(1), (2)(C), redesignated subsec. (c) as (d) and substituted “subsection (e)(1)” for…
- (d) Pub. L. 102–318, § 521(b)(40), substituted “(b)(2)” for “(b)(3)” in par. (13)(A).
- (d) Pub. L. 102–318, § 521(b)(39), amended par. (8) generally. Prior to amendment, par. (8) read as follows: “The maximum…
- (d) Pub. L. 102–318, § 521(b)(38), struck out par. (4) which defined “qualified total distribution” and provided special…
- (e) (f) Pub. L. 102–318, § 522(b)(1), redesignated subsecs. (d) and (e) as (e) and (f), respectively.
§ 4973 Tax on excess contributions to certain tax-favored accounts and annuities
- (b)(1)(A) Pub. L. 102–318, which directed the substitution of “sections 402(c)” for “sections 402(a)(5), 402(a)(7)”, was executed…
§ 6047 Information relating to certain trusts and annuity plans
§ 6652 Failure to file certain information returns, registration statements, etc.
- (h) Pub. L. 102–318 substituted “3405(e)(10)(B)” for “3405(d)(10)(B)”.
§ 6655 Failure by corporation to pay estimated income tax
- (d)(1)(B)(i) Pub. L. 102–318, § 512(a)(1), substituted “91 percent” for “90 percent” in two places.
- (d)(2) Pub. L. 102–318, § 512(a)(2), substituted “91 percent” for “90 percent” in heading.
- (d) Pub. L. 102–318, § 512(a)(3), added par. (3) and struck out former par. (3) which related to temporary increase in…
- (e)(2)(B)(ii) Pub. L. 102–318, § 512(b)(1), in table, substituted applicable percentages of 22.75, 45.50, 68.25, and 91.00 for 22.5…
- (e)(3)(A)(i) Pub. L. 102–318, § 512(b)(2), substituted “91 percent” for “90 percent”.
§ 7701 Definitions
- (j)(1)(C) Pub. L. 102–318 substituted “402(e)(3)” for “402(a)(8)”.