CFR 26-1.1411-8-2013
Internal Revenue. Part1:Income taxes(continued). Section1.1411-8:Exception for distributions from qualified plans.

Standard No.

CFR 26-1.1411-8-2013

Release Date

2013

Published By

US-CFR-file

Latest

CFR 26-1.1411-8-2013

Scope

(a) General rule. Net investment in-come does not include any distribution from a qualified plan or arrangement. For this purpose, the term qualified plan or arrangement means any plan or arrangement described in section 401(a), 403(a), 403(b), 408, 408A, or 457(b).

CFR 26-1.1411-8-2013 history

• 2013 CFR 26-1.1411-8-2013 Internal Revenue. Part1:Income taxes(continued). Section1.1411-8:Exception for distributions from qualified plans.