Title 26Subpart

Subpart A—General Rule

Contents

  1. § 401. Qualified pension, profit-sharing, and stock bonus plans
  2. § 402. Taxability of beneficiary of employees' trust
  3. § 402A. Optional treatment of elective deferrals as Roth contributions
  4. § 403. Taxation of employee annuities
  5. § 404. Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan
  6. § 404A. Deduction for certain foreign deferred compensation plans
  7. [§405. Repealed. Pub. L. 98–369, div. A, title IV, §491(a), July 18, 1984, 98 Stat. 848]
  8. § 406. Employees of foreign affiliates covered by section 3121(l) agreements
  9. § 407. Certain employees of domestic subsidiaries engaged in business outside the United States
  10. § 408. Individual retirement accounts
  11. § 408A. Roth IRAs
  12. § 409. Qualifications for tax credit employee stock ownership plans
  13. § 409A. Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans