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Eligible rollover distribution

For purposes of this subsection, the term “eligible rollover distribution” has the meaning given such term by section 402(f)(2)(A).

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statutes/26/3405/c.yaml

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Rules

eligible_rollover_distribution_withholding_rate

Parameter

source: 26 USC 3405(c)(1)(B)

- name: eligible_rollover_distribution_withholding_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 3405(c)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3405
            excerpt: an amount equal to 20 percent of such distribution
  versions:
    - effective_from: '1990-01-01'
      formula: '0.20'

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 402 (f)(2)(A)inferredUS Federal › Statutes › Title 26 › § 402 › (f)(2)(A)

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us/statute/26/3405/c/3 — Eligible rollover distribution · Axiom