Subpart A - General Rule
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Subpart A - General Rule
26 USC 401 - Qualified pension, profit-sharing, and stock bonus plans
26 USC 402 - Taxability of beneficiary of employees trust
26 USC 402A - Optional treatment of elective deferrals as Roth contributions
26 USC 403 - Taxation of employee annuities
26 USC 404 - Deduction for contributions of an employer to an employees trust or annuity plan and compensation under a deferred-payment plan
26 USC 404A - Deduction for certain foreign deferred compensation plans
26 USC 405 - Repealed. Pub. L. 98369, div. A, title IV, 491(a), July 18, 1984, 98 Stat. 848]
26 USC 406 - Employees of foreign affiliates covered by section 3121(l) agreements
26 USC 407 - Certain employees of domestic subsidiaries engaged in business outside the United States
26 USC 408 - Individual retirement accounts
26 USC 408A - Roth IRAs
26 USC 409 - Qualifications for tax credit employee stock ownership plans
26 USC 409A - Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
‹ TITLE 26 - US CODE - PART I - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.
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26 USC 401 - Qualified pension, profit-sharing, and stock bonus plans ›
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