special IRP tax
Defined in 1 place of the United States Code.
For purposes of this section, the term "special IRP tax" means a tax imposed by—
Source
- 1994–202326 U.S.C. § 6058Internal Revenue Code · Information required in connection with certain plans of deferred compensation · for purposes of this section
For purposes of this section, the term “special IRP tax” means a tax imposed by—
(1) section 408(f),1
(2) section 4973, or
(3) section 4974.
Source
- 201326 U.S.C. § 6058Internal Revenue Code · Information required in connection with certain plans of deferred compensation · for purposes of this section
For purposes of this section, the term “special IRP tax” means a tax imposed by—
(1) section 4973, or
(2) section 4974.
Source
- 2018–present26 U.S.C. § 6058Internal Revenue Code · Information required in connection with certain plans of deferred compensation · for purposes of this section