2018 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.
Front Matter

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Editorial Notes AMENDMENTS

2018—Pub. L. 115–141, div. U, title IV, §401(a)(95), Mar. 23, 2018, 132 Stat. 1188, substituted "Insolvent plans" for "Special rules for multiemployer plans" in heading for subpart C.

2014—Pub. L. 113–235, div. O, title I, §108(b)(3)(D), Dec. 16, 2014, 128 Stat. 2789, which directed amendment of the table of subparts for part I of subchapter D of chapter 1 of the Internal Revenue Code of 1986 by striking the heading and inserting "insolvent plans", could not be executed as it did not specify the subpart to be amended.

1984—Pub. L. 98–369, div. A, title V, §511(d), July 18, 1984, 98 Stat. 862, added heading for subpart D.

1980—Pub. L. 96–364, title II, §202(b), Sept. 26, 1980, 94 Stat. 1285, added heading for subpart C.


1 Editorially supplied. Subpart E of part I added by Pub. L. 101–508 without corresponding amendment of part analysis.

Publication Title United States Code, 2018 Edition, 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
Subchapter D - Deferred Compensation, Etc.
- Front Matter
Date 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition standard
Statutes at Large References 94 Stat. 1285
98 Stat. 862
128 Stat. 2789
132 Stat. 1188
Public Law References Public Law 96-364, Public Law 98-369, Public Law 101-508, Public Law 113-235, Public Law 115-141
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