Subpart A · General Rule
Contents (13)
- Section 401Qualified pension, profit-sharing, and stock bonus plans
- Section 402Taxability of beneficiary of employees trust
- Section 402AOptional treatment of elective deferrals as Roth contributions
- Section 403Taxation of employee annuities
- Section 404Deduction for contributions of an employer to an employees trust or annuity plan and compensation under a deferred-payment plan
- Section 404ADeduction for certain foreign deferred compensation plans
- Section 405Repealed. Pub. L. 98369, div. A, title IV, 491(a), July 18, 1984, 98 Stat. 848]
- Section 406Employees of foreign affiliates covered by section 3121(l) agreements
- Section 407Certain employees of domestic subsidiaries engaged in business outside the United States
- Section 408Individual retirement accounts
- Section 408ARoth IRAs
- Section 409Qualifications for tax credit employee stock ownership plans
- Section 409AInclusion in gross income of deferred compensation under nonqualified deferred compensation plans