There is a newer version of the US Code
2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter D - Deferred Compensation, Etc. (Sections 401 - 436)
Part I - Pension, Profit-Sharing, Stock Bonus Plans, Etc. (Sections 401 - 420)
Subpart A - General Rule (Sections 401 - 409A)
View Metadata
Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter D - Deferred Compensation, Etc. PART I - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. Subpart A - General Rule |
Contains | sections 401 to 409A |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Sec. 401 - Qualified pension, profit-sharing, and stock bonus plans
- Sec. 402 - Taxability of beneficiary of employees' trust
- Sec. 402A - Optional treatment of elective deferrals as Roth contributions
- Sec. 403 - Taxation of employee annuities
- Sec. 404 - Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan
- Sec. 404A - Deduction for certain foreign deferred compensation plans
- Sec. 405 - Repealed. Pub. L. 98-369, div. A, title IV, ยง491(a), July 18, 1984, 98 Stat. 848
- Sec. 406 - Employees of foreign affiliates covered by section 3121(l) agreements
- Sec. 407 - Certain employees of domestic subsidiaries engaged in business outside the United States
- Sec. 408 - Individual retirement accounts
- Sec. 408A - Roth IRAs
- Sec. 409 - Qualifications for tax credit employee stock ownership plans
- Sec. 409A - Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.