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individual from an individual retirement plan to the extent such
distributions do not exceed the qualified higher education
expenses * * * of the taxpayer for the taxable year.” (Emphasis
added.) An “individual retirement plan” is defined as: “(A) an
individual retirement account described in section 408(a), and
(B) an individual retirement annuity described in section
408(b).” Sec. 7701(a)(37) (an individual retirement plan is
commonly referred to as an IRA). Section 72(t)(2)(E) was added
by section 203(a) of the Taxpayer Relief Act of 1997, Pub. L.
105-34, 111 Stat. 788, 809. The Report of the Committee on the
Budget refers only to withdrawals from IRAs. See H. Rept. 105-
148, at 288-289 (1997), 1997-4 C.B. (Vol. 1) 319, 610-611. It is
undisputed that the retirement plan from which petitioner
withdrew the $100,000 is a plan described in section 401(k), and,
therefore, the exception contained in section 71(t)(2)(E) does
not apply.
Petitioner relies on his interpretation of the instructions
to the 1998 Form 1040, U.S. Individual Income Tax Return, to
establish that section 71(t)(2)(E) is applicable. The
differences between a “qualified retirement plan” and an
“individual retirement plan” may be subtle. Nonetheless, they do
exist, and the authoritative sources of Federal tax law are the
statutes, regulations, and case law. Green v. Commissioner, 59
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