CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter D— Deferred Compensation, Etc.›PART I— PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.›Subpart A— General Rule
§ 405. Repealed. Pub. L. 98–369, div. A, title IV, § 491(a), July 18, 1984, 98 Stat. 848]
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
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