Pub. L. 93-406: Sep. 2, 1974

Bill H.R. 2

§ 22 Credit for the elderly and the permanently and totally disabled

(c)(1) Pub. L. 93–406 inserted reference in subpar. (E) to retirement bonds described in section 409 and added subpar. (F).

§ 46 Amount of credit

§ 46 Pub. L. 93–406 inserted reference to section 402(e) (relating to tax on lump sum distributions), section 72(m)(5)(B)…

§ 62 Adjusted gross income defined

§ 62 Pub. L. 93–406, § 2002(a)(2), added par. (10).

§ 72 Annuities; certain proceeds of endowment and life insurance contracts

(m)(1) Pub. L. 93–406, § 2001(h)(2), struck out par. (1) which related to certain amounts received before annuity starting…
(m)(4) Pub. L. 93–406, § 2002(g)(10)(A), inserted references to an individual retirement amount described in section 408(a)…
(m)(5)(A) Pub. L. 93–406, § 2001(e)(5), (h)(3), substituted “(other than contributions made by him as an owner-employee)” for…
(m)(5)(B) Pub. L. 93–406, § 2001(g)(1), substituted provisions that if a person receives an amount to which subsec. (m)(5)…
(m)(5)(C) (m)(5) Pub. L. 93–406, § 2001(g)(2)(A), struck out subpars. (C) to (E) which contained special rules for the application of…
(m)(6) Pub. L. 93–406, § 2002(g)(10)(B), inserted reference to an individual for whose benefit an individual retirement…
(n) Pub. L. 93–406, §§ 2005(c)(3), 2007(b)(2), redesignated former subsec. (o) as (n) and in heading of subsec. (n) as so…
(o) Pub. L. 93–406, § 2005(c)(3), redesignated former subsec. (p) as (o). Former subsec. (o) redesignated (n) and amended.
(p) Pub. L. 93–406, § 2005(c)(3), redesignated subsec. (p) as (o).

§ 101 Certain death benefits

(b) Pub. L. 93–406, § 2005(c)(15), substituted “a lump sum distribution (as defined in section 402(e)(4)” for “total…
(b) Pub. L. 93–406, § 2007(b)(3), substituted “if the member or former member of the uniformed services by reason of whose…

§ 122 Certain reduced uniformed services retirement pay

(a) Pub. L. 93–406, § 2007(a), substituted “United States, gross income does not include the amount of any reduction in his…
(b)(2) Pub. L. 93–406, § 2005(c)(10), substituted “72(n)” for “72(o)”.
(b)(2)(B) Pub. L. 93–406, § 2007(b)(1), inserted reference to section 1452(d) of title 10.

§ 219 Retirement savings

Enacted § 219

§ 226 Cross reference

§ 226 Pub. L. 93–406 renumbered section 219 of this title as this section.

§ 275 Certain taxes

(a)(6) Pub. L. 93–406 added par. (6).

§ 401 Qualified pension, profit-sharing, and stock bonus plans

(a) Pub. L. 93–406, § 1021(a)(2), inserted provision that paragraphs (11), (12), (13), (14), (15), and (19) shall apply…
(a)(3) Pub. L. 93–406, § 1016(a)(2)(A), substituted provisions referring simply to a plan of which the trust is a part and the…
(a)(4) Pub. L. 93–406, § 1022(a), struck out provisions referring to persons whose principal duties consist in supervising the…
(a)(5) Pub. L. 93–406, §§ 1012(b), 1016(a)(2)(B), inserted provisions covering the determination of whether two or more plans…
(a)(7) Pub. L. 93–406, § 1016(a)(2)(C), substituted provisions referring simply to the satisfaction by the plan of which a…
(a)(10)(A) Pub. L. 93–406, §§ 1022(b)(1), 2001(e)(4), inserted reference to section 410 in provisions preceding cl. (i) and…
(a)(11) Pub. L. 93–406, § 1021(a)(1), added par. (11).
(a)(12) Pub. L. 93–406, § 1021(b), added par. (12).
(a)(13) Pub. L. 93–406, § 1021(c), added par. (13).
(a)(14) Pub. L. 93–406, § 1021(d), added par. (14).
(a)(15) Pub. L. 93–406, § 1021(e), added par. (15).
(a)(16) Pub. L. 93–406, § 2004(a)(1), added par. (16).
(a)(17) Pub. L. 93–406, § 2001(c), added par. (17).
(a)(18) Pub. L. 93–406, § 2001(d)(1), added par. (18).
(a)(19) Pub. L. 93–406, § 1021(f), added par. (19).
(b) Pub. L. 93–406, § 1023, substituted reference to the requirements of subsection (a) for the period beginning with the…
(d) Pub. L. 93–406, § 1022(c), (f), substituted “October 10, 1962” for “the date of the enactment of this subsection” and…
(d) Pub. L. 93–406, § 1022(b)(2), inserted reference to the section 410(a)(3) definition of “years of service” and…
(d) Pub. L. 93–406, § 2001(h)(1), inserted “in excess of contributions made by an owner-employee as an employee” after…
(d) Pub. L. 93–406, § 2001(e)(1), substituted “Subparagraphs (A) and (B) do not apply to contributions described in…
(d) Pub. L. 93–406, § 2001(e)(2), struck out par. (8) covering excess contributions.
(e) Pub. L. 93–406, § 2001(e)(3), struck out pars. (1) and (2) which defined and described the effect of excess…
(f) Pub. L. 93–406, § 1022(d), expanded provisions to cover annuity contracts.
(j) (k) Pub. L. 93–406, § 2001(d)(2), added subsec. (j) and redesignated former subsec. (j) as (k).

§ 402 Taxability of beneficiary of employees’ trust

(a) Pub. L. 93–406, § 2005(b)(1), substituted provisions covering capital gains treatment of portions of lump sum…
(a) Pub. L. 93–406, § 2005(c)(1), struck out subsec. (a)(3)(C) which defined “total distribution payable”.
(a) Pub. L. 93–406, §§ 2002(g)(5), 2005(c)(2), substituted provisions covering rollover amounts for provisions covering…
(e) Pub. L. 93–406, § 2005(a), substituted provisions covering tax on lump sum distributions for provisions covering plan…

§ 403 Taxation of employee annuities

(a)(2) Pub. L. 93–406, § 2005(b)(2), substituted “a lump sum distribution (as defined in section 4002(e)(4)(A)) is paid to the…
(a)(4) Pub. L. 93–406, § 2002(g)(6), added par. (4).
(b)(2) Pub. L. 93–406, § 2004(c)(4), designated existing provisions as subpar. (A) and added subpar. (B).
(b)(7) Pub. L. 93–406, § 1022(e), added par. (7).

§ 404 Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan

(a)(1) Pub. L. 93–406, § 1013(c)(1), expanded subpars. (A), (B), and (C) to accommodate the increased minimum funding…
(a)(2) Pub. L. 93–406, §§ 1016(a)(3), 2001(g)(2)(E), 2004(c)(1), inserted references to the requirements of section…
(a)(3)(A) Pub. L. 93–406, § 2004(b), inserted “, but the amount so deductible under this sentence in any one succeeding taxable…
(a)(6) Pub. L. 93–406, § 1013(c)(2), substituted provisions covering only taxpayers operating on the accrual basis for…
(a)(7) Pub. L. 93–406, § 1013(c)(3), inserted reference to the amount of contributions made to or under the trusts or plans to…
(a)(9)(B) Pub. L. 93–406, § 2001(g)(2)(F), substituted “the second sentence of paragraph (3)” for “paragraph (1)(D), the second…
(c) Pub. L. 93–406, § 2008(a), (b), substituted “or pensions” for “and pensions” in par. (1), substituted “The first and…
(e) Pub. L. 93–406, § 2001(a)(1), substituted “subject to paragraphs (2) and (4), not exceed $7,500, or 15 percent” for…
(e) Pub. L. 93–406, § 2001(a)(2), substituted “shall (subject to paragraph (4)) not exceed $7,500, or 15 percent” for…
(e) Pub. L. 93–406, § 2001(a)(3), added par. (4).
(g) Pub. L. 93–406, § 4081(a), added subsec. (g).

§ 406 Employees of foreign affiliates covered by section 3121(l) agreements

(b)(1) Pub. L. 93–406, § 1016(a)(4), substituted “section 401(a)(4) and section 410(b) (without regard to paragraph (1)(A)…
(c) Pub. L. 93–406, § 2005(c)(12), substituted “subsections (a)(2) and (e) of section 402” for “section 72(n), section…

§ 407 Certain employees of domestic subsidiaries engaged in business outside the United States

(b)(1) Pub. L. 93–406, § 1016(a)(5), substituted “section 401(a)(4) and section 410(b) (without regard to paragraph (1)(A)…
(c) Pub. L. 93–406, § 2005(c)(13), substituted “subsections (a)(2) and (e) of section 402” for “section 72(n), section…

§ 408 Individual retirement accounts

Enacted § 408

§ 410 Minimum participation standards

Enacted § 410

§ 411 Minimum vesting standards

Enacted § 411

§ 412 Minimum funding standards

Enacted § 412

§ 413 Collectively bargained plans, etc.

Enacted § 413

§ 414 Definitions and special rules

Enacted § 414

§ 415 Limitations on benefits and contribution under qualified plans

Enacted § 415

§ 503 Requirements for exemption

(a)(1) Pub. L. 93–406, § 2003(b)(1), substituted “section 501(c)(17)” for “section 501(c)(17) or (18)”.
(a)(1) Pub. L. 93–406, § 2003(b)(2), inserted “which is referred to in section 4975(g)(2) or (3)”.
(a)(2) Pub. L. 93–406, § 2003(b)(3), substituted “or paragraph (1)(B)” for “or section 401”.
(c) Pub. L. 93–406, § 2003(b)(4), substituted “or subsection (a)(1)(B)” for “or section 401”.
§ 503 Pub. L. 93–406, § 2003(b)(5), struck out subsec. (g) which covered trusts benefiting certain owner-employees.

§ 871 Tax on nonresident alien individuals

(b)(1) Pub. L. 93–406 inserted reference to section 402(e)(1).

§ 877 Expatriation to avoid tax

(b) Pub. L. 93–406 inserted reference to section 402(e)(1).

§ 901 Taxes of foreign countries and of possessions of United States

§ 2039 Annuities

§ 2039 Pub. L. 93–406 inserted reference to section 1452(d) in provisions following par. (4).

§ 3401 Definitions

(a)(12)(D) Pub. L. 93–406 added subpar. (D).

§ 4971 Taxes on failure to meet minimum funding standards

Enacted § 4971

§ 4973 Tax on excess contributions to certain tax-favored accounts and annuities

Enacted § 4973

§ 4974 Excise tax on certain accumulations in qualified retirement plans

Enacted § 4974

§ 4975 Tax on prohibited transactions

Enacted § 4975

§ 6033 Returns by exempt organizations

(c) Pub. L. 93–406 inserted reference to section 6058 covering provisions relating to information required in connection…

§ 6047 Information relating to certain trusts and annuity plans

(d) Pub. L. 93–406, § 2002(g)(8), added subsec. (d). Former subsec. (d) redesignated (e).
(e) Pub. L. 93–406, §§ 1031(c)(3), 2002(g)(8), redesignated former subsec. (d) as (e), and inserted reference to section…

§ 6051 Receipts for employees

(a) Pub. L. 93–406 inserted “or every employer engaged in a trade or business who pays remuneration for services performed…

§ 6057 Annual registration, etc.

Enacted § 6057

§ 6058 Information required in connection with certain plans of deferred compensation

Enacted § 6058

§ 6059 Periodic report of actuary

Enacted § 6059

§ 6103 Confidentiality and disclosure of returns and return information

(g) Pub. L. 93–406 added subsec. (g) relating to disclosure of information with respect to deferred compensation plans.

§ 6104 Publicity of information required from certain exempt organizations and certain trusts

(a)(1) Pub. L. 93–406, § 1022(g)(1), substituted “Organizations described in section 501” for “In general” in heading for…
(a)(2)(A) Pub. L. 93–406, § 1022(g)(2), inserted “any application referred to in subparagraph (B) of subsection (a)(1) of this…
(b) Pub. L. 93–406, § 1022(g)(3), which purported to amend subsec. (b) by substituting “6956, and 6058” for “and 6056” was…

§ 6161 Extension of time for paying tax

(b) Pub. L. 93–406 inserted references to chapter 43.

§ 6201 Assessment authority

(d) Pub. L. 93–406 inserted reference to chapter 43 taxes.

§ 6204 Supplemental assessments

(b) Pub. L. 93–406 substituted “gift, and certain excise taxes” for “and gift taxes”.

§ 6211 Definition of a deficiency

(a) Pub. L. 93–406, § 1016(a)(9)(A), inserted reference in introductory provisions to taxes imposed by chapter 43.
(b)(2) Pub. L. 93–406, § 1016(a)(9)(B), inserted reference to taxes imposed by chapter 43.

§ 6212 Notice of deficiency

(a) Pub. L. 93–406, § 1016(a)(10)(A), inserted reference to taxes imposed by chapter 43.
(b)(1) Pub. L. 93–406, § 1016(a)(10)(B), (C), inserted reference to chapter 43 in two places.
(c)(1) Pub. L. 93–406, § 1016(a)(10)(D), substituted “of the same decedent, of chapter 43 tax for the same taxable years,” for…

§ 6213 Restrictions applicable to deficiencies; petition to Tax Court

(a) Pub. L. 93–406, § 1016(a)(11)(A), inserted reference to tax imposed by chapter 43.
(e) Pub. L. 93–406, § 1016(a)(11)(B)–(D), substituted “excise taxes” for “chapter 42 taxes” in heading, and in text…

§ 6214 Determinations by Tax Court

(c) Pub. L. 93–406, § 1016(a)(12)(A), (B), inserted reference to chapter 43 in heading and in text.
(d) Pub. L. 93–406, § 1016(a)(12)(C), inserted reference to chapter 43.

§ 6344 Cross references

(a)(1) Pub. L. 93–406 inserted reference to chapter 43.

§ 6501 Limitations on assessment and collection

(e)(3) Pub. L. 93–406 inserted reference to chapter 43.

§ 6503 Suspension of running of period of limitation

(a)(1) Pub. L. 93–406, § 1016(a)(15)(A), substituted “certain excise taxes)” for “chapter 42 taxes)”.
(h) Pub. L. 93–406, § 1016(a)(15)(B), inserted “or section 4971 or section 4975” after “section 507” and substituted…

§ 6511 Limitations on credit or refund

(d)(8) Pub. L. 93–406 added par. (8).

§ 6512 Limitations in case of petition to Tax Court

(a) Pub. L. 93–406 inserted reference to chapter 43 in provisions preceding par (1).
(b)(1) Pub. L. 93–406 inserted reference to chapter 43.

§ 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax

(d) Pub. L. 93–406 inserted reference to chapter 43 in heading, and substituted “certain excise” for “chapter 42” in text.

§ 6652 Failure to file certain information returns, registration statements, etc.

§ 6652 Pub. L. 93–406, § 1031(b)(1)(B)(i), inserted “, registration statements, etc.” in section catchline.
(e) (f) (g) Pub. L. 93–406, § 1031(b)(1)(A), added subsecs. (e) and (f) and redesignated former subsec. (e) as (g).

§ 6653 Failure to pay stamp tax

§ 6653 Pub. L. 93–406 substituted “certain excise” for “chapter 42” in heading and text.

§ 6677 Failure to file information with respect to certain foreign trusts

(b) Pub. L. 93–406 substituted “and certain excise” for “chapter 42”.

§ 6679 Failure to file returns, etc., with respect to foreign corporations or foreign partnerships

(b) Pub. L. 93–406 substituted “and certain excise” for “chapter 42”.

§ 6682 False information with respect to withholding

(b) Pub. L. 93–406 substituted “and certain excise” for “chapter 42.”

§ 6688 Assessable penalties with respect to information required to be furnished under section 7654

§ 6690 Fraudulent statement or failure to furnish statement to plan participant

Enacted § 6690

§ 6692 Failure to file actuarial report

Enacted § 6692

§ 6693 Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions

Enacted § 6693

§ 6861 Jeopardy assessments of income, estate, gift, and certain excise taxes

§ 6861 Pub. L. 93–406 substituted “, gift, and certain excise taxes” for “and gift taxes” in section catchline.

§ 6862 Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes

§ 6862 Pub. L. 93–406 substituted “, gift, and certain excise taxes” for “, and gift taxes” in section catchline and “gift…

§ 7422 Civil actions for refund

(e) Pub. L. 93–406, § 1016(a)(26)(A), substituted “chapter 42 or 43” for “chapter 42”.
(g) Pub. L. 93–406, § 1016(a)(26)(B)–(F), substituted “chapter 42 or 43” for “chapter 42” in heading, substituted “4945…

§ 7451 Petitions

§ 7451 Pub. L. 93–406 inserted reference to a declaratory judgment under part IV of this subchapter.

§ 7459 Reports and decisions

(c) Pub. L. 93–406 inserted “or, in the case of a declaratory judgment proceeding under part IV of this subchapter, the…

§ 7476 Declaratory judgments relating to qualification of certain retirement plans

Enacted § 7476

§ 7482 Courts of review

(b)(1) Pub. L. 93–406 added subpar. (C) and, in provisions following subpar. (C), substituted “If for any reason subparagraph…

§ 7701 Definitions

(a)(35) Pub. L. 93–406 added par. (35).

§ 7802 Internal Revenue Service Oversight Board

§ 7802 Pub. L. 93–406 designated existing provisions as subsec. (a) and added subsec. (b).