early distribution tax
Defined in 1 place of the United States Code.
The term "early distribution tax" means any increase in tax imposed under section 72(t), 220(e)(4),1 223(f)(4), 409A(a)(1)(B), 529(c)(6), 529A(c)(3), or 530(d)(4).
Source
- 2014–201826 U.S.C. § 877AInternal Revenue Code · Tax responsibilities of expatriation · for purposes of this section
The term “early distribution tax” means any increase in tax imposed under section 72(t), 220(e)(4),1 223(f)(4), 409A(a)(1)(B), 529(c)(6), or 530(d)(4).
Source
- 2008–201426 U.S.C. § 877AInternal Revenue Code · Tax responsibilities of expatriation · for purposes of this section
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).
Source
- 2018–present26 U.S.C. § 877AInternal Revenue Code · Tax responsibilities of expatriation · for purposes of this section