Section 408 of the Internal Revenue Code (US)
GPTKB entity
Statements (21)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
section of United States federal tax law
|
| gptkbp:amendedBy |
gptkb:Economic_Growth_and_Tax_Relief_Reconciliation_Act_of_2001
gptkb:Taxpayer_Relief_Act_of_1997 |
| gptkbp:appliesTo |
gptkb:United_States_taxpayers
|
| gptkbp:citation |
Internal Revenue Code Section 408A (Roth IRAs)
Internal Revenue Code Section 401 (qualified pension plans) |
| gptkbp:codifiedIn |
26 U.S.C. § 408
|
| gptkbp:dateEnacted |
1974
Employee Retirement Income Security Act of 1974 (ERISA) |
| gptkbp:defines |
rules for tax treatment of IRAs
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:establishes |
contribution limits for IRAs
distribution rules for IRAs eligibility requirements for IRAs penalties for early withdrawal from IRAs |
| https://www.w3.org/2000/01/rdf-schema#label |
Section 408 of the Internal Revenue Code (US)
|
| gptkbp:partOf |
Internal Revenue Code (US)
|
| gptkbp:regulates |
IRAs
Individual Retirement Accounts |
| gptkbp:bfsParent |
gptkb:Section_408
|
| gptkbp:bfsLayer |
7
|