§405 — Repealed. Pub. L. 98–369, div. A, title IV, § 491(a), July 18, 1984, 98 Stat. 848]

54 cases·6 followed·3 distinguished·1 overruled·44 cited—11% support

Statute Text — 26 U.S.C. §405

[§ 405. Repealed. Pub. L. 98–369, div. A, title IV, § 491(a), July 18, 1984, 98 Stat. 848] Section, added Pub. L. 87–792, § 5(a), Oct. 10, 1962, 76 Stat. 826; amended Pub. L. 89–97, title I, § 106(d)(5), July 30, 1965, 79 Stat. 337; Pub. L. 91–172, title V, § 515(c)(1), Dec. 30, 1969, 83 Stat. 645; Pub. L. 93–406, title II, §§ 2004(c)(2), 2005(c)(11), Sept. 2, 1974, 88 Stat. 986, 992; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–34, title III, § 313(a), (b)(1), Aug. 13, 1981, 95 Stat. 285, 286; Pub. L. 97–452, § 2(c)(1), Jan. 12, 1983, 96 Stat. 2478; Pub. L. 98–369, div. A, title I, § 42(a)(6), July 18, 1984, 98 Stat. 557, related to qualified bond purchase plans. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal applicable to obligations issued after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98–369, set out as an Effective Date of 1984 Amendment note under section 62 of this title. Rollover of Existing Bonds Into Qualified Employer PlansPub. L. 98–369, div. A, title IV, § 491(c)(1), (f)(2), July 18, 1984, 98 Stat. 848, 853, provided that, applicable to redemptions after July 18, 1984, in taxable years ending after such date, subsec. (d)(3)(A) of this section, as in effect before its repeal, is amended to read as follows: “(A) In general.—If— “(i) any qualified bond is redeemed, “(ii) any portion of the excess of the proceeds from such redemption over the basis of such bond is transferred to an individual retirement plan which is maintained for the benefit of the individual redeeming such bond, or to a qualified trust (as defined in section 402(a)(5)(D)(iii)) for the benefit of such individual, and “(iii) such transfer is made on or before the 60th day after the individual received the proceeds of such redemption, then gross income shall not include the proceeds to the extent so transferred and the transfer shall be treated as a rollover contribution described in section 408(d)(3).” Bonds Under Qualified Bond Purchase Plans Redeemable at any Time After July 18, 1984Pub. L. 98–369, div. A, title IV, § 491(f)(4), July 18, 1984, 98 Stat. 853, provided that: “Notwithstanding—“(A) subparagraph (D) of section 405(b)(1) of the Internal Revenue Code of 1954 (as in effect before its repeal by this section) [see above], and “(B) the terms of any bond described in subsection (b) of such section 405, such a bond may be redeemed at any time after the date of the enactment of this Act [July 18, 1984] in the same manner as if the individual redeeming the bond had attained age 59½.”

54 Citing Cases

Organic Cannabis Foundation, LLC, Petitioner 161 T.C. No. 4 · 2023

§ 405.1841(b) (2007). 30 receive CDP hearings even when they request the hearing after the 30-day period so long as they submitted a document contesting the collection action during the 30-day period although not specifically requesting a hearing. Treas. Reg. § 301.6320-1(c)(2), Q&A-C1(ii)(D), (iii). The regulations thus incorporate equitable cons

Arlene L. Pollock, Petitioner 132 T.C. No. 3 · 2009

405(g) - for those appealing a denial of Social Security benefits is-a statute of limitations and courts may use equitable tolling. when appropriate . Bowen v . City.. of New York, 476 U .S . 467, 480 (1.986) . But the statute being . construed there .,did .not use any jurisdictional terms, explicitly provided discretion to the Commissioner of

Pollock v. Commissioner 132 T.C. 21 · 2009

405(g) — for those appealing a denial of Social Security benefits is a statute of limitations and courts may use equitable tolling when appropriate. Bowen v. City of New York, 476 U.S. 467, 480 (1986). But the statute being construed there did not use any jurisdictional terms, explicitly provided discretion to the Commissioner of Social Securi

Chrystina Nihiser, Petitioner T.C. Memo. 2008-135 · 2008

There is no requirement that the new evidence existed when the agency first made its decision, though the new evidence must relate to the petitioner’s condition on or before the date of that decision. See Williams v. Barnhart, 178 Fed. Appx. 785, 792 (10th Cir. 2006). 10 Black’s Law Dictionary defines abuse as “physical or menta

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Mamady B. Cisse, Petitioner · 2003

Roberts v. Commissioner 94 T.C. 853 · 1990

Thomas v. Commissioner 92 T.C. 206 · 1989

Wood v. Commissioner 93 T.C. 114 · 1989

Foil v. Commissioner 92 T.C. 376 · 1989

Anthes v. Commissioner 81 T.C. 1 · 1983

Shut Out Dee-Fence, Inc. v. Commissioner 77 T.C. 1197 · 1981

Reinhardt v. Commissioner 75 T.C. 47 · 1980

Guest v. Commissioner 72 T.C. 768 · 1979

Bianchi v. Commissioner 66 T.C. 324 · 1976

Willie v. Commissioner 57 T.C. 383 · 1971

Jones v. Commissioner 51 T.C. 651 · 1969

Hayward v. Commissioner 37 T.C. 78 · 1961

Babcock v. Commissioner 28 T.C. 781 · 1957

Estate of Lande v. Commissioner 21 T.C. 977 · 1954

Estate of Hirsch v. Commissioner 14 T.C. 509 · 1950

Spreckels v. Commissioner 13 T.C. 1079 · 1949

Estate of Emanuel v. Commissioner 9 T.C. 779 · 1947

Adrian & James, Inc. v. Commissioner 4 T.C. 708 · 1945

Estate of Duval v. Commissioner 4 T.C. 722 · 1945

Liskowitz v. Astrue 559 F.3d 736 · Cir.

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Pension Benefit Guaranty Corp. v. Findlay Indus., Inc. 902 F.3d 597 · Cir.

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330 West Hubbard Restaurant Corporation, Doing Business as Coco Pazzo v. United States 203 F.3d 990 · Cir.

Kong v. Scully 341 F.3d 1132 · Cir.

United States of America, Ex Rel. A+ Homecare, Inc. v. Medshares Management Group, Inc. Trevecca Home Health Services, Inc., Stephen H. Winters 400 F.3d 428 · Cir.

Max M. Mason v. Jo Anne B. Barnhart, Commissioner of Social Security 406 F.3d 962 · Cir.

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United States v. Chaires 88 F.4th 172 · Cir.