Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 2, sec. 112 (as amended)

EXTENSION OF TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES.

Year: 2026Length: 51 wordsOfficial source
SEC. 112. EXTENSION OF TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES. (a) [26 U.S.C. 408] In general.—Section 408(d)(8) is amended by striking subparagraph (F). (b) [26 U.S.C. 408 note] Effective Date.—The amendment made by this section shall apply to distributions made in taxable years beginning after December 31, 2014.
Cross-references to the US Code
26 U.S.C. 40826 U.S.C. 408 note
Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 2, sec. 112 (as amended): EXTENSION OF TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES. | Justis AI