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 December 21, 2022 (Pub. L. 117-262)
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I.R.C. 405 | Repealed.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. 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I.R.C. 418 to 418D | D. Repealed.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 |
 
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