early distribution tax
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 877A — for purposes of this section (3 versions over time)
The term "early distribution tax" means any increase in tax imposed under section 72(t), 220(f)(4), 223(f)(4), 409A(a)(1)(B), 529(c)(6), 529A(c)(3), or 530(d)(4).