Public-domain · open source

qualified special purpose distribution

Defined in 1 place of the United States Code.

For purposes of this section, the term “qualified special purpose distribution” means any distribution to which subparagraph (F) of section 72(t)(2) applies.

Source

1997–present 26 U.S.C. § 408AInternal Revenue Code · Roth IRAs · for purposes of this section