26 USC Subtitle A, CHAPTER 1, Subchapter D, PART I, Subpart E: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter D, PART I, Subpart E: 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 E-Treatment of Transfers to Retiree Health Accounts
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Subpart E-Treatment of Transfers to Retiree Health Accounts

Sec.
420.
Transfers of excess pension assets to retiree health accounts.

        

Codification

Pub. L. 101–508, title XII, §12011(a), Nov. 5, 1990, 104 Stat. 1388–567 , which directed that part I of subchapter D of chapter 1 is amended by adding this subpart without specifying that amendment was to the Internal Revenue Code of 1986, was executed to part I of subchapter D of chapter 1 of this title to reflect the probable intent of Congress.