26 USC 4980A - Repealed. Pub. L. 10534, title X, 1073(a), Aug. 5, 1997, 111 Stat. 948]
Section, added Pub. L. 99–514, title XI, § 1133(a), Oct. 22, 1986, 100 Stat. 2481, 4981A; renumbered 4980A and amended Pub. L. 100–647, title I, § 1011A(g)(1)(A), (2)(6), (9), Nov. 10, 1988, 102 Stat. 3479–3482; Pub. L. 102–318, title V, § 521(b)(42), July 3, 1992, 106 Stat. 313; Pub. L. 104–188, title I, §§ 1401(b)(12), 1452 (b), Aug. 20, 1996, 110 Stat. 1789, 1816, related to tax on excess distributions from qualified retirement plans.