SEC. 1463. RULE RELATING TO INVESTMENT IN CONTRACT NOT TO APPLY TO FOREIGN MISSIONARIES. (a) In General.— The last sentence of section 72(f) is amended by inserting “, or to the extent such credits are attributable to services performed as a foreign missionary (within the meaning of section 403(b)(2)(D)(iii))” before the last period. (b) Effective Date.— The amendment made by this section shall apply to taxable years beginning after December 31, 1996.
Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1463: RULE RELATING TO INVESTMENT IN CONTRACT NOT TO APPLY TO FOREIGN MISSIONARIES. | Justis AI