service agencies, and certain churches, etc." for "and home health service agencies", and "(under section 415 without regard to section 415(c)(8))" for "(under section 415)".
Subsec. (b)(2)(C), (D). Pub. L. 97-248, § 251(a)(2), added subpars. (C) and (D).
Subsec. (b)(9). Pub. L. 97-248, § 251(b), added par. (9).
1981 - Subsec. (b)(8)(B)(i). Pub. L. 97-34 inserted ", or 1 or more distributions of accumulated deductible employee contributions (within the meaning of section 72(o)(5))" after "subsection (a)".
1980 - Subsec. (b). Pub. L. 96-222 substituted in par. (1) "409(b)(3)(C)" for "409(d)(3)(C)", and in par. (7)(A) "which satisfies" for "which satisfied".
1978 - Subsec. (a)(4). Pub. L. 95-600, § 157(g)(2), in subpar. (B) substituted "paragraphs (6) and (7)" for "paragraph (6)".
Pub. L. 95-458, among other changes, substituted provision permitting tax free treatment for any portion of a lump sum distribution from a qualified retirement plan which is deposited in an individual retirement account or another qualifying plan for provision which required transfer of all such property received.
Subsec. (a)(5). Pub. L. 95-458 struck out par. (5) which related to special rules concerning time of termination of a profit-sharing plan and the treatment of the sale of a corporate subsidiary or assets as payment or distribution on account of termination of a plan of which an annuity trust was a part.
Subsec. (b)(1). Pub. L. 95-600, § 156(b), inserted provision relating to application of rules of this subsection to amounts contributed by an employer for a taxable year.
Subsec. (b)(7)(A). Pub. L. 95-600, § 154(a), struck out "the amounts are paid to provide a retirement benefit for that employee and are to be invested in regulated investment company stock to be held in that custodial account" after "contract for his employee if", and added cls. (i) and (ii).
Subsec. (b)(8). Pub. L. 95-600, § 156(a), added par. (8).
1976 - Subsec. (a)(2)(A). Pub. L. 94-455, § 1402(b)(2), provided that "9 months" would be changed to "1 year".
Pub. L. 94-455, § 1402(b) (1)(D), provided that "6 months" would be changed to "9 months" for taxable years beginning in 1977.
Subsec. (a)(4). Pub. L. 94-455, § 1901(a)(58), reenacted provisions following subpar. (C) without substantive change.
Pub. L. 94-267, § 1(b)(2), substituted "a payment" for "the lump-sum distribution".
Subsec. (a)(4)(A). Pub. L. 94-267, § 1(b)(1), restructured provisions by adding cl. (i) and designating existing provision as cl. (ii).
Subsec. (a)(5). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" after "Secretary" wherever appearing.
Pub. L. 94-267, § 1(b)(3), added par. (5).
Subsec. (b)(1)(A)(ii). Pub. L. 94-455, § 1901(b)(8)(A), substituted "educational organization described in section 170(b)(1)(A)(ii)" for "educational institution (as defined in section 151(e)(4))".
Subsec. (b)(4)(B). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" after "Secretary".
Subsec. (b)(7)(C). Pub. L. 94-455, § 1504(a), struck out ", and which issues only redeemable stock" after "regulated investment company within the meaning of section 851(a)".
1974 - Subsec. (a)(2). Pub. L. 93-406, § 2005(b)(2), substituted "a lump sum distribution (as defined in section 4002(e)(4)(A)) is paid to the recipient" for "the total amounts payable by