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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter D
Deferred Compensation, Etc.
part I
PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.
Part I. PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.
SUBPART
A
[§ 401 - § 409A]
- General Rule
SUBPART
B
[§ 410 - § 417]
- Special Rules
SUBPART
C
[§ 418 - § 418E]
- Insolvent Plans
SUBPART
D
[§ 419 - § 419A]
- Treatment of Welfare Benefit Funds
SUBPART
E
[§ 420 - § 420]
- Treatment of Transfers to Retiree Health Accounts