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2022 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
| United States Code, 2018 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| sections 401 to 409A |
| 2022 |
| January 5, 2023 |
| No |
| 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- Sec. 405 - Repealed.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
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