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evidence of legislative purpose must be demonstrable if we are to
construe the statute so as to override the plain meaning of the
words used therein. Estate of Owen v. Commissioner, 104 T.C.
498, 507-508 (1995), and cases cited therein. Petitioner has
made no such showing. Indeed, the legislative history of section
4980A is harmonious with the plain meaning of the statute.
Section 4980A originated in section 1133 of H.R. 3838, as
reported by the House Committee on Ways and Means on December 7,
1985. H. Rept. 99-426, at 745-746 (1985), 1986-3 C.B. (Vol. 2)
745-746, on H.R. 3838 provides in pertinent part as follows:
In addition, the bill imposes a new excise tax on
excess distributions from qualified retirement plans
* * * . To the extent that aggregate annual distributions
paid to a participant from such tax-favored retirement
savings arrangements are excess distributions, the bill
generally imposes an excise tax equal to 15 percent of the
excess.
* * * * * * *
In applying the additional tax, all distributions
made with respect to any individual during a calendar
year will be aggregated, regardless of the form of the
distribution or the number of recipients. Thus, for
example, all distributions received during a year,
whether paid under a life annuity, a term certain, or
any other benefit form (including an ad hoc
distribution) generally will be aggregated in applying
the tax. [Emphasis added.]
The conference report on H.R. 3838 is equally instructive.
It provides in relevant part as follows:
The conference agreement generally follows the
House bill with respect to the 15-percent excise tax on
benefit payments * * * . The conference agreement also
clarifies that distributions attributable to after-tax
employee contributions and distributions not includible
in income by reason of a rollover contribution are not
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