[USC02] Update: 26 USC Sec. 414, Update
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Update: 26 USC Sec. 414, Update

26 USC Sec. 414, Update

TITLE 26 - INTERNAL REVENUE CODE

Subtitle A - Income Taxes

CHAPTER 1 - NORMAL TAXES AND SURTAXES

Subchapter D - Deferred Compensation, Etc.

PART I - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.

Subpart B - Special Rules

nt new Pub. L. 116-94, Sec. 601, 133 Stat. 3181.