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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)
Table of Contents
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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 - Table Of Contents |
| Date | 2015 |
| Laws In Effect As Of Date | January 3, 2016 |
| Positive Law | No |
| Disposition | standard |
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| Sec. | |
| 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 plan and compensation under a deferred-payment plan. |
| 404A. | Deduction for certain foreign deferred compensation plans. |
| [405. | Repealed.] |
| 406. | Employees of foreign affiliates covered by section 3121(l) agreements. |
| 407. | Certain employees of domestic subsidiaries engaged in business outside the United States. |
| 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 compensation plans. |
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