General Rule

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Deferred Compensation, Etc.
  7. PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.
  8. General Rule

Checkout our iOS App for a better way to browser and research.

Section
401

Qualified pension, profit-sharing, and stock bonus plans

Section
402

Taxability of beneficiary of employees' trust

Section
402A

Optional treatment of elective deferrals as Roth contributions

Section
403

Taxation of employee annuities

Section
404

Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan

Section
404A

Deduction for certain foreign deferred compensation plans

Section
406

Employees of foreign affiliates covered by section 3121(l) agreements

Section
407

Certain employees of domestic subsidiaries engaged in business outside the United States

Section
408

Individual retirement accounts

Section
408A

Roth IRAs

Section
409

Qualifications for tax credit employee stock ownership plans

Section
409A

Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans