### Question
How is the term special IRP tax defined?


### Answer
The term **special IRP tax** is defined in *26 U.S.C. § 6058* as the following:

> a tax imposed by—


(1) section 408(f),[1](#6058_1_target)


(2) section 4973, or


(3) section 4974

#### Citation:
  - *26 U.S.C. § 6058*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART III-INFORMATION RETURNS > Subpart E-Registration of and Information Concerning Pension, Etc., Plans**

