2016 US Code
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

Download PDF
Table of Contents
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Repealed.]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.

        

Publication Title United States Code, 2012 Edition, Supplement 4, 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 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition standard
Disclaimer: These codes may not be the most recent version. United States 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 state site. Please check official sources.