U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and SurtaxesTitle 26SubchapterSubchapter D—Deferred Compensation, Etc.ContentsPart I—Pension, Profit-Sharing, Stock Bonus Plans, Etc.Part II—Certain Stock OptionsPart III—Rules Relating to Minimum Funding Standards and Benefit Limitations