26 USC Subtitle A, CHAPTER 1, Subchapter D, PART I: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter D, PART I: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter D-Deferred Compensation, Etc.PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.
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PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.

Subpart
A.
General rule.
B.
Special rules.
C.
Special rules for multiemployer plans.
D.
Treatment of welfare benefit funds.
E.
Treatment of transfers to retiree health accounts.1

        

Amendments

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.

Part Referred to in Other Sections

This part is referred to in sections 848, 6058, 7520, 7802 of this title; title 19 section 2373; title 29 sections 1054, 1084, 1201, 1202, 1321.

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