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TREAS/IRS | RIN: 1545-BM96 | Publication ID: Fall 2015 |
Title: ●Section 72(t) 10% Additional Tax Regulations | |
Abstract:
This document contains regulations under section 72(t) of the Internal Revenue Code, regarding the application of the section 72(t) 10% additional tax to that portion of a distribution received by a taxpayer before attaining the age of 59 from a qualified retirement plan (as defined in section 4974(c) of the Code), that is includible in such taxpayer’s gross income. These regulations provide guidance to the public with respect to this provision, and affect any individual who receives an early distribution from a qualified retirement plan (as defined in section 4974(c) of the Code). |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 72(t) (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 72 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-122627-15 Drafting attorney: Vernon Carter 202-317-6799 Reviewing attorney: Pamela Kinard 202-317-4148 Treasury attorney: Dominic DeMatties 202-622-1352 CC:TEGE | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Vernon S. Carter Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4844 Fax:855 604-6086 Email: vernon.s.carter@irscounsel.treas.gov |