early distribution tax

(6) Early distribution tax The term “early distribution tax” means any increase in tax imposed under section 72(t), 220(f)(4), 223(f)(4), 409A(a)(1)(B), 529(c)(6), 529A(c)(3), or 530(d)(4).

Source

26 USC § 877A(g)(6)

Scoping language

For purposes of this section