26 USC Subpart A
General Rule
October 30, 2020
§
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Repealed. Pub. L. 98–369, div. A, title IV, §491(a), July 18, 1984, 98 Stat. 848
§
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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