retirement distribution
Defined in 1 place of the United States Code.
The term “retirement distribution” means, with respect to any individual, the amount distributed during the taxable year under—
(A) any qualified employer plan with respect to which such individual is or was the employee, and
(B) any individual retirement plan.
Source
- 1994–present26 U.S.C. § 4980AInternal Revenue Code · Repealed. Pub. L. 10534, title X, 1073(a), Aug. 5, 1997, 111 Stat. 948] · for purposes of this section