CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter D— Deferred Compensation, Etc.›PART I— PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.›Subpart C— Insolvent Plans

§ 418 to 418D. Repealed. Pub. L. 113–235, div. O, title I, § 108(b)(1), Dec. 16, 2014,…

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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▸Contents — 26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

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