Include notes

I.R.C. § 4972

Tax on nondeductible contributions to qualified employer plans

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=irc-4972&asof=1983-04-25 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.