U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter D—Deferred Compensation, Etc.Title 26PartPart I—Pension, Profit-Sharing, Stock Bonus Plans, Etc.ContentsSubpart A—General RuleSubpart B—Special RulesSubpart C—Insolvent PlansSubpart D—Treatment of Welfare Benefit FundsSubpart E—Treatment of Transfers to Retiree Health Accounts
