Source: http://taxtv.com/code/01959-USCODE-2011-title26-subtitleF-chap76-subchapC-partIV-sec7476/
Timestamp: 2017-06-26 03:44:56
Document Index: 213339329

Matched Legal Cases: ['§7476', '§7476', '§7476', '§1041', '§1042', '§1306', '§1906', '§336', '§701', '§491', '§1899', '§1042', '§1906', '§1906', '§1306', '§2', '§7476']

IRC §7476. Declaratory judgments relating to qualification of certain retirement plans - TaxTV.com
IRC §7476. Declaratory judgments relating to qualification of certain retirement plans
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For purposes of this section, the term “retirement plan” means—
(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– 4, title XVIII, §1899A(59), Oct. 22, 1986, 100 Stat. 2962.)
1986—Subsec. (c). Pub. L. 99– 4 substituted “plan, or” for “plan,, or”.
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”.
Section 701(dd)(3) of Pub. L. 95–600, as amended by Pub. L. 99– 4, §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.”
Section 1041(d) of Pub. L. 93–406 provided that: “The amendments made by this section [enacting this section and amending sections 74 , 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].”
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