CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter D— Deferred Compensation, Etc.›PART I— PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.
Subpart A— General Rule
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 401. Qualified pension, profit-sharing, and stock bonus plans
- § 402. Taxability of beneficiary of employees’ trust
- § 402A. Optional treatment of elective deferrals as Roth contributions
- § 403. Taxation of employee annuities
- § 404. Deduction for contributions of an employer to an employees’ trust or annuity…
- § 404A. Deduction for certain foreign deferred compensation plans
- § 405. Repealed. Pub. L. 98–369, div. A, title IV, § 491(a), July 18, 1984, 98 Stat. 848]
- § 406. Employees of foreign affiliates covered by section 3121(l) agreements
- § 407. Certain employees of domestic subsidiaries engaged in business outside the…
- § 408. Individual retirement accounts
- § 408A. Roth IRAs
- § 409. Qualifications for tax credit employee stock ownership plans
- § 409A. Inclusion in gross income of deferred compensation under nonqualified deferred…
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