A bill to amend the Internal Revenue Code of 1954 to permit certain multiyear pension plan distributions to be treated as qualifying rollover distributions.

referredUnited States· United States Congress· EN

Introduced

28 July 1980

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to permit distributions from a tax-qualified deferred compensation plan which are made after the close of the taxable year but before the tax return filing date to be treated as being made on the last day of such taxable year.

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Votes

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 28 July 1980
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/96th-congress/house-bill/7849
Open data entity: https://api.congress.gov/v3/bill/96/hr/7849