26 USC Subtitle A, CHAPTER 1, Subchapter D, PART I, Subpart A: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter D, PART I, Subpart A: 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.Subpart A-General Rule
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Subpart A-General Rule

Sec.
401.
Qualified pension, profit-sharing, and stock bonus plans.
402.
Taxability of beneficiary of employees' trust.
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Repealed.]
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.
409.
Qualifications for tax credit employee stock ownership plans.

        

Amendments

1986- Pub. L. 99–514, title XVIII, §1899A(70), Oct. 22, 1986, 100 Stat. 2963 , substituted "Qualifications" for "Qualification" in item 409.

1984- Pub. L. 98–369, div. A, title IV, §491(d)(54), (e)(10), July 18, 1984, 98 Stat. 852 , 853, struck out items 405 and 409, which read "Qualified bond purchase plans" and "Retirement bonds", respectively, and redesignated item 409A as 409.

1983- Pub. L. 98–21, title III, §321(e)(2)(D)(ii), Apr. 20, 1983, 97 Stat. 120 , substituted "Employees of foreign affiliates covered by section 3121(l) agreements" for "Certain employees of foreign subsidiaries" in item 406.

1980- Pub. L. 96–603, §2(d)(1), Dec. 28, 1980, 94 Stat. 3510 , added item 404A.

Pub. L. 96–222, title I, §101(a)(7)(L)(v)(VIII), Apr. 1, 1980, 94 Stat. 200 , substituted "tax credit employee stock ownership plans" for "ESOPS" in item 409A.

1978- Pub. L. 95–600, title I, §141(f)(8), Nov. 6, 1978, 92 Stat. 2795 , added item 409A.

1974- Pub. L. 93–406, title II, §1016(b)(1), Sept. 2, 1974, 88 Stat. 932 , inserted heading "Subpart A-General Rule" and added analysis of subparts.

Pub. L. 93–406, title II, §2002(h)(2), Sept. 2, 1974, 88 Stat. 970 , added items 408 and 409.

1964- Pub. L. 88–272, title II, §220(c)(1), Feb. 26, 1964, 78 Stat. 62 , added items 406 and 407.

1962- Pub. L. 87–792, §5(b), Oct. 10, 1962, 76 Stat. 827 , added item 405.