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 C - Insolvent Plans
Front Matter

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Editorial Notes AMENDMENTS

2014—Pub. L. 113–235, div. O, title I, §108(b)(3)(B), (C), Dec. 16, 2014, 128 Stat. 2789, substituted "Insolvent Plans" for "Special Rules for Multiemployer Plans" in subpart heading and struck out items 418 "Reorganization status", 418A "Notice of reorganization and funding requirements", 418B "Minimum contribution requirement", 418C "Overburden credit against minimum contribution requirement", and 418D "Adjustments in accrued benefits".

1980—Pub. L. 96–364, title II, §202(a), Sept. 26, 1980, 94 Stat. 1271, added subpart C heading "Special Rules for Multiemployer Plans" and items 418 to 418E.

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 C - Insolvent Plans
- Front Matter
Date 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition standard
Statutes at Large References 94 Stat. 1271
128 Stat. 2789
Public Law References Public Law 96-364, Public Law 113-235
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