Source: https://www.law.cornell.edu/uscode/text/26/7476
Timestamp: 2017-07-22 00:53:26
Document Index: 156709933

Matched Legal Cases: ['§ 7476', '§\u202f7476', '§\u202f1041', '§\u202f1042', '§\u202f1306', '§\u202f1906', '§\u202f336', '§\u202f701', '§\u202f491', '§\u202f1899', '§\u202f701', '§\u202f336', '§\u202f1042', '§\u202f1906', '§\u202f1906', '§\u202f1306', '§\u202f701', '§\u202f2', '§\u202f1041']

26 U.S. Code § 7476 - Declaratory judgments relating to qualification of certain retirement plans | US Law | LII / Legal Information Institute
§ 7476.
Declaratory judgments relating to qualification of certain retirement plans
(c) Retirement planFor purposes of this section, the term “retirement plan” means—
a pension, profit-sharing, or stock bonus plan described in section 401(a) or a trust which is part of such a plan, or
(Added Pub. L. 93–406, title II, § 1041(a), Sept. 2, 1974, 88 Stat. 949; amended Pub. L. 94–455, title X, § 1042(d)(2)(C), title XIII, § 1306(b)(3), title XIX, §§ 1906(a)(48), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1639, 1719, 1831, 1834; Pub. L. 95–600, title III, § 336(b)(2)(A), title VII, § 701(dd)(1), Nov. 6, 1978, 92 Stat. 2842, 2924; Pub. L. 98–369, div. A, title IV, § 491(d)(52), July 18, 1984, 98 Stat. 852; Pub. L. 99–514, title XVIII, § 1899A(59), Oct. 22, 1986, 100 Stat. 2962.)
1986—Subsec. (c). Pub. L. 99–514 substituted “plan, or” for “plan,, or”.
1984—Subsec. (c)(3). Pub. L. 98–369 struck out par. (3) which included a bond purchase plan described in section 405(a) within the term “retirement plan”.
1978—Subsec. (a). Pub. L. 95–600, § 701(dd)(1), inserted provision relating to revocation of qualification.
Subsecs. (c) to (e). Pub. L. 95–600, § 336(b)(2)(A), redesignated subsecs. (d) and (e) as (c) and (d), respectively. Former subsec. (c), which authorized the chief judge to assign proceedings under this section or section 7428 to be heard by the commissioners of the court, was struck out.
1976—Pub. L. 94–455, § 1042(d)(2)(C), inserted “relating to qualification of certain retirement plans” after “Declaratory judgments” in section catchline.
Subsec. (a). Pub. L. 94–455, §§ 1906(a)(48), (b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing, and “United States” after “appropriate pleading, the” in provisions following par. (2).
Subsec. (b). Pub. L. 94–455, § 1906(b)(13)(A), struck out in pars. (1) to (3) and (5), “or his delegate” after “Secretary” wherever appearing.
Subsec. (c). Pub. L. 94–455, § 1306(b)(3), substituted “this section or section 7428” for “this section”.
Pub. L. 95–600, title VII, § 701(dd)(3), Nov. 6, 1978, 92 Stat. 2924, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by paragraphs (1) and (2) [amending this section and section 7428 of this title] shall take effect as if included in section 7476 or 7428 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as the case may be) at the respective times such sections were added to such Code.”
Pub. L. 93–406, title X, § 1041(d), Sept. 2, 1974, 88 Stat. 951, provided that: “The amendments made by this section [enacting this section and amending sections 7451, 7459, and 7482 of this title] shall apply to pleadings filed more than 1 year after the date of the enactment of this Act [Sept. 2, 1974].”
We truncate results at 20000 items. After that, you're on your own. Determination by Secretary : 2010-12-30