- § 401. Qualified pension, profit-sharing, and stock bonus plans
- § 402. Taxability of beneficiary of employees’ trust
- § 402A. Optional treatment of elective deferrals as Roth contributions
- § 403. Taxation of employee annuities
- § 404. Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
- § 404A. Deduction for certain foreign deferred compensation plans
- [§ 405. Repealed. Pub. L. 98–369, div. A, title IV, § 491(a), July 18, 1984, 98 Stat. 848]
- § 406. Employees of foreign affiliates covered by section 3121(l) agreements
- § 407. Certain employees of domestic subsidiaries engaged in business outside the United States
- § 408. Individual retirement accounts
- § 408A. Roth IRAs
- § 409. Qualifications for tax credit employee stock ownership plans
- § 409A. Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
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26 U.S. Code Subpart A - General Rule
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Editorial Notes
Amendments
2004—Pub. L. 108–357, title VIII, § 885(c), Oct. 22, 2004, 118 Stat. 1640, added item 409A.
2001—Pub. L. 107–16, title VI, § 617(e)(2), June 7, 2001, 115 Stat. 106, added item 402A.
1997—Pub. L. 105–34, title III, § 302(e), Aug. 5, 1997, 111 Stat. 829, added item 408A.
1986—Pub. L. 99–514, title XVIII, § 1899A(70), Oct. 22, 1986, 100 Stat. 2963, substituted “Qualifications” for “Qualification” in item 409.
1984—Pub. L. 98–369, div. A, title IV, § 491(d)(54), (e)(10), July 18, 1984, 98 Stat. 852, 853, struck out items 405 and 409, which read “Qualified bond purchase plans” and “Retirement bonds”, respectively, and redesignated item 409A as 409.
1983—Pub. L. 98–21, title III, § 321(e)(2)(D)(ii), Apr. 20, 1983, 97 Stat. 120, substituted “Employees of foreign affiliates covered by section 3121(l) agreements” for “Certain employees of foreign subsidiaries” in item 406.
1980—Pub. L. 96–603, § 2(d)(1), Dec. 28, 1980, 94 Stat. 3510, added item 404A.
Pub. L. 96–222, title I, § 101(a)(7)(L)(v)(VIII), Apr. 1, 1980, 94 Stat. 200, substituted “tax credit employee stock ownership plans” for “ESOPS” in item 409A.
1978—Pub. L. 95–600, title I, § 141(f)(8), Nov. 6, 1978, 92 Stat. 2795, added item 409A.
1974—Pub. L. 93–406, title II, § 1016(b)(1), Sept. 2, 1974, 88 Stat. 932, inserted heading “Subpart A—General Rule” and added analysis of subparts.
Pub. L. 93–406, title II, § 2002(h)(2), Sept. 2, 1974, 88 Stat. 970, added items 408 and 409.
1964—Pub. L. 88–272, title II, § 220(c)(1), Feb. 26, 1964, 78 Stat. 62, added items 406 and 407.
1962—Pub. L. 87–792, § 5(b), Oct. 10, 1962, 76 Stat. 827, added item 405.