Sec. 112. EXTENSION OF TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES

56 words·~1 min read·/statute-compilations/comps-13909/sec-112

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

## SEC. 112 EXTENSION OF TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES ###

(a)In general **[**[26 U.S.C. 408](/us/usc/t26/s408)**]** Section 408(d)(8) is amended by striking subparagraph (F). ###

(b)Effective Date **[**[26 U.S.C. 408 note](/us/usc/t26/s408)**]** The amendment made by this section shall apply to distributions made in taxable years beginning after December 31, 2014.

Connectionstraces to 1

Traces to 1 document

U.S. Code

Individual retirement accounts
§ 408

Citation graph

cites case law

Sec. 112

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

U.S.C.§ 408

Cites 1Cited by 0 across 0 sources