### Question
How is the "total distribution" defined?


### Answer
The term **total distribution** is defined in *26 U.S.C. § 409* as follows -

> the distribution within 1 taxable year to the recipient of the balance to the credit of the recipient's account

#### Citation:
  - *26 U.S.C. § 409*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart A-General Rule**

