Bill H.R. 12725
§ 401 Qualified pension, profit-sharing, and stock bonus plans
- (a) Pub. L. 94–267, § 1(c)(2), substituted “(19), and (20)” for “and (19)”.
- (a)(20) Pub. L. 94–267, § 1(c)(1), added par. (20).
§ 402 Taxability of beneficiary of employees’ trust
- (a) Pub. L. 94–267, § 1(a)(2), substituted “a payment” for “the lump-sum distribution”.
- (a) Pub. L. 94–267, § 1(a)(1), restructured provision by adding cl. (i) and designating existing provision as cl. (ii).
- (a) Pub. L. 94–267, § 1(a)(3), added par. (6).
§ 403 Taxation of employee annuities
- (a)(4) Pub. L. 94–267, § 1(b)(2), substituted “a payment” for “the lump-sum distribution”.
- (a)(4)(A) Pub. L. 94–267, § 1(b)(1), restructured provisions by adding cl. (i) and designating existing provision as cl. (ii).
- (a)(5) Pub. L. 94–267, § 1(b)(3), added par. (5).
§ 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. 94–267 substituted “(19), and (20)” for “and (19)”.