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Index  » Subtitle A  » Chapter 1  » Subchapter D

Subtitle A. Income Taxes (§§ 1-1564)


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.

SectionSection Title
I.R.C. 401Qualified pension, profit-sharing, and stock bonus plans
I.R.C. 402Taxability of beneficiary of employees' trust
I.R.C. 402AOptional treatment of elective deferrals as Roth contributions
I.R.C. 403Taxation of employee annuities
I.R.C. 404Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan
I.R.C. 404ADeduction for certain foreign deferred compensation plans
I.R.C. 405Repealed. Pub. L. 98–369, div. A, title IV, §491(a), July 18, 1984, 98 Stat. 848
I.R.C. 406Employees of foreign affiliates covered by section 3121(l) agreements
I.R.C. 407Certain employees of domestic subsidiaries engaged in business outside the United States
I.R.C. 408Individual retirement accounts
I.R.C. 408ARoth IRAs
I.R.C. 409Qualifications for tax credit employee stock ownership plans
I.R.C. 409AInclusion in gross income of deferred compensation under nonqualified deferred compensation plans
I.R.C. 410Minimum participation standards
I.R.C. 411Minimum vesting standards
I.R.C. 412Minimum funding standards
I.R.C. 413Collectively bargained plans, etc.
I.R.C. 414Definitions and special rules
I.R.C. 415Limitations on benefits and contribution under qualified plans
I.R.C. 416Special rules for top-heavy plans
I.R.C. 417Definitions and special rules for purposes of minimum survivor annuity requirements
I.R.C. 418 to 418DD. Repealed. Pub. L. 113–235, div. O, title I, §108(b)(1), Dec. 16, 2014, 128 Stat. 2787
I.R.C. 418EInsolvent plans
I.R.C. 419Treatment of funded welfare benefit plans
I.R.C. 419AQualified asset account; limitation on additions to account
I.R.C. 420Transfers of excess pension assets to retiree health accounts
I.R.C. 421General rules
I.R.C. 422Incentive stock options
I.R.C. 422ARenumbered §422
I.R.C. 423Employee stock purchase plans
I.R.C. 424Definitions and special rules
I.R.C. 425Renumbered §424
I.R.C. 430Minimum funding standards for single-employer defined benefit pension plans
I.R.C. 431Minimum funding standards for multiemployer plans
I.R.C. 432Additional funding rules for multiemployer plans in endangered status or critical status
I.R.C. 433Minimum funding standards for CSEC plans
I.R.C. 436Funding-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 final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2022 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.