Robert J. Dwyer and Catherine Dwyer - Page 6

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                    SEC. 72(t).  10-Percent Additional Tax on Early                   
               Distributions From Qualified Retirement Plans.--                       
                         (1)  Imposition of additional tax.--If any                   
                    taxpayer receives any amount from a qualified                     
                    retirement plan (as defined in section 4974(c)), the              
                    taxpayer's tax under this chapter for the taxable year            
                    in which such amount is received shall be increased by            
                    an amount equal to 10 percent of the portion of such              
                    amount which is includible in gross income.                       
                         (2)  Subsection not to apply to certain                      
                    distributions.--Except as provided in                             
                    paragraphs (3) and (4), paragraph (1) shall                       
                    not apply to any of the following                                 
                              (A)  In general.--                                      
                         Distributions which are--                                    
                              *    *    *    *    *    *    *                         
                                   (iii)  attributable                                
                              to the employee's being                                 
                              disabled within the                                     
                              meaning of subsection                                   
               Section 72(m)(7) provides:                                             
                         (7)  Meaning of disabled.--For purposes                      
                    of this section, an individual shall be                           
                    considered to be disabled if he is unable to                      
                    engage in any substantial gainful activity by                     
                    reason of any medically determinable physical                     
                    or mental impairment which can be expected to                     
                    result in death or to be of long-continued                        
                    and indefinite duration.  An individual shall                     
                    not be considered to be disabled unless he                        
                    furnishes proof of the existence thereof in                       
                    such form and manner as the Secretary may                         

          S. Rept. 93-383, supra at 134, 1974-3 C.B. (Supp.) at 213 states            
          that "Generally it is intended that the proof [of disability] be            

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