INTERNAL REVENUE CODE OF 1986
Index » Subtitle A » Chapter 1 » Subchapter D
Subtitle A. Income Taxes (§§ 1-1564)
CHAPTER 1. NORMAL TAXES AND SURTAXES
Subchapter D. Deferred Compensation
Current through February 18, 2024 (Pub. L. 118-39)
The following list shows all sections of subchapter D (Deferred Compensation) of chapter 1 (NORMAL TAXES AND SURTAXES) of subtitle A (Income Taxes (§§ 1-1564)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.
| Section | Section Title |
| I.R.C. 401 | Qualified pension, profit-sharing, and stock bonus plans |
| I.R.C. 402 | Taxability of beneficiary of employees' trust |
| I.R.C. 402A | Optional treatment of elective deferrals as Roth contributions |
| I.R.C. 403 | Taxation of employee annuities |
| I.R.C. 404 | Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan |
| I.R.C. 404A | Deduction for certain foreign deferred compensation plans |
| I.R.C. 405 | Repealed. Pub. L. 98–369, div. A, title IV, §491(a), July 18, 1984, 98 Stat. 848 |
| I.R.C. 406 | Employees of foreign affiliates covered by section 3121(l) agreements |
| I.R.C. 407 | Certain employees of domestic subsidiaries engaged in business outside the United States |
| I.R.C. 408 | Individual retirement accounts |
| I.R.C. 408A | Roth IRAs |
| I.R.C. 409 | Qualifications for tax credit employee stock ownership plans |
| I.R.C. 409A | Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans |
| I.R.C. 410 | Minimum participation standards |
| I.R.C. 411 | Minimum vesting standards |
| I.R.C. 412 | Minimum funding standards |
| I.R.C. 413 | Collectively bargained plans, etc. |
| I.R.C. 414 | Definitions and special rules |
| I.R.C. 414A | Requirements related to automatic enrollment |
| I.R.C. 415 | Limitations on benefits and contribution under qualified plans |
| I.R.C. 416 | Special rules for top-heavy plans |
| I.R.C. 417 | Definitions and special rules for purposes of minimum survivor annuity requirements |
| I.R.C. 418 to 418D | D. Repealed. Pub. L. 113–235, div. O, title I, §108(b)(1), Dec. 16, 2014, 128 Stat. 2787 |
| I.R.C. 418E | Insolvent plans |
| I.R.C. 419 | Treatment of funded welfare benefit plans |
| I.R.C. 419A | Qualified asset account; limitation on additions to account |
| I.R.C. 420 | Transfers of excess pension assets to retiree health accounts |
| I.R.C. 421 | General rules |
| I.R.C. 422 | Incentive stock options |
| I.R.C. 422A | Renumbered §422 |
| I.R.C. 423 | Employee stock purchase plans |
| I.R.C. 424 | Definitions and special rules |
| I.R.C. 425 | Renumbered §424 |
| I.R.C. 430 | Minimum funding standards for single-employer defined benefit pension plans |
| I.R.C. 431 | Minimum funding standards for multiemployer plans |
| I.R.C. 432 | Additional funding rules for multiemployer plans in endangered status or critical status |
| I.R.C. 433 | Minimum funding standards for CSEC plans |
| I.R.C. 436 | Funding-based limits on benefits and benefit accruals under single-employer plans |
The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code")
by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a
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