26 USC Subtitle A, CHAPTER 1, Subchapter D, PART I: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter D, PART I: Front Matter

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.

Jump To: Amendments

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.

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