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Title 26 Internal Revenue Code
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Subtitle D—Miscellaneous Excise Taxes (§§ 4001—5000C)
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CHAPTER 43—QUALIFIED PENSION, ETC., PLANS (§§ 4971—4980I)
U.S. Code
Title 1 General Provisions
Title 2 The Congress
Title 3 The President
Title 4 Flag and Seal, Seat Of Government,and the States
Title 5 Government Organization and Employees
Appendix to Title 5
Title 6 Domestic Security
Title 7 Agriculture
Title 8 Aliens and Nationality
Title 9 Arbitration
Title 10 Armed Forces
Appendix to Title 10 (Rules of Court of Appeals for the Armed Forces)
Title 11 Bankruptcy
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Title 12 Banks and Banking
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Title 15 Commerce and Trade
Title 16 Conservation
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Title 19 Customs Duties
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Title 21 Food and Drugs
Title 22 Foreign Relations and Intercourse
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Title 26 Internal Revenue Code
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Title 27 Intoxicating Liquors
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Appendix to Title 28
Title 29 Labor
Title 30 Mineral Lands and Mining
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Title 33 Navigation and Navigable Waters
Title 34 Navy (repealed)
Title 35 Patents
Title 36 Patriotic Societies and Observances
Title 37 Pay and Allowances Of the Uniformed Services
Title 38 Veterans' Benefits
Appendix to Title 38 (Rules of Court of Appeals for Veterans Claims()
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Title 40 Public Buildings, Property, and Works
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Title 42 The Public Health and Welfare
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Appendix to Title 46
Title 47 Telegraphs, Telephones, and Radiotelegraphs
Title 48 Territories and Insular Possessions
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Title 50 War and National Defense
Appendix to Title 50
CHAPTER 43—QUALIFIED PENSION, ETC., PLANS (§§ 4971—4980I)
§ 4971. Taxes on failure to meet minimum funding standards
§ 4972. Tax on nondeductible contributions to qualified employer plans
§ 4973. Tax on excess contributions to certain tax-favored accounts and annuities
§ 4974. Excise tax on certain accumulations in qualified retirement plans
§ 4975. Tax on prohibited transactions
§ 4976. Taxes with respect to funded welfare benefit plans
§ 4977. Tax on certain fringe benefits provided by an employer
§ 4978. Tax on certain dispositions by employee stock ownership plans and certain cooperatives
[§ 4978A. Repealed.]
[§ 4978B. Repealed.]
§ 4979. Tax on certain excess contributions
§ 4979A. Tax on certain prohibited allocations of qualified securities
§ 4980. Tax on reversion of qualified plan assets to employer
[§ 4980A. Repealed.]
§ 4980B. Failure to satisfy continuation coverage requirements of group health plans
§ 4980C. Requirements for issuers of qualified long-term care insurance contracts
§ 4980D. Failure to meet certain group health plan requirements
§ 4980E. Failure of employer to make comparable Archer MSA contributions
§ 4980F. Failure of applicable plans reducing benefit accruals to satisfy notice requirements
§ 4980G. Failure of employer to make comparable health savings account contributions
§ 4980H. Shared responsibility for employers regarding health coverage
§ 4980I. Excise tax on high cost employer-sponsored health coverage
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