Title 26, Chapter 43
Internal Revenue Code — 22 sections
- § 4971 Section 4971 - Taxes on failure to meet minimum funding standards
- § 4972 Section 4972 - Tax on nondeductible contributions to qualified employer plans
- § 4973 Section 4973 - Tax on excess contributions to certain tax-favored accounts and annuities
- § 4974 Section 4974 - Excise tax on certain accumulations in qualified retirement plans
- § 4975 Section 4975 - Tax on prohibited transactions
- § 4976 Section 4976 - Taxes with respect to funded welfare benefit plans
- § 4977 Section 4977 - Tax on certain fringe benefits provided by an employer
- § 4978 Section 4978 - Tax on certain dispositions by employee stock ownership plans and certain cooperatives
- § 4978A Section 4978A - Repealed. Pub. L. 101–239, title VII , § 7304(a)(2)(C)(i), Dec. 19, 1989 , 103 Stat. 2353 ]
- § 4978B Section 4978B - Repealed. Pub. L. 104–188, title I , § 1602(b)(5)(A), Aug. 20, 1996 , 110 Stat. 1834 ]
- § 4979 Section 4979 - Tax on certain excess contributions
- § 4979A Section 4979A - Tax on certain prohibited allocations of qualified securities
- § 4980 Section 4980 - Tax on reversion of qualified plan assets to employer
- § 4980A Section 4980A - Repealed. Pub. L. 105–34, title X , § 1073(a), Aug. 5, 1997 , 111 Stat. 948 ]
- § 4980B Section 4980B - Failure to satisfy continuation coverage requirements of group health plans
- § 4980D Section 4980D - Failure to meet certain group health plan requirements
- § 4980C Section 4980C - Requirements for issuers of qualified long-term care insurance contracts
- § 4980E Section 4980E - Failure of employer to make comparable Archer MSA contributions
- § 4980F Section 4980F - Failure of applicable plans reducing benefit accruals to satisfy notice requirements
- § 4980G Section 4980G - Failure of employer to make comparable health savings account contributions
- § 4980H Section 4980H - Shared responsibility for employers regarding health coverage
- § 4980I Section 4980I - Excise tax on high cost employer-sponsored health coverage