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


### Answer
The term **nonperiodic distribution** is defined in *26 U.S.C. § 3405* as follows -

> any designated distribution which is not a periodic payment

#### Citation:
  - *26 U.S.C. § 3405*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 24-COLLECTION OF INCOME TAX AT SOURCE ON WAGES**

