26 USC tA - General Rule

United States Code

U.S. Code most recently checked for updates: May 25, 2025

§ 401. Qualified pension, profit-sharing, and stock bonus plans

§ 402. Taxability of beneficiary of employees’ trust

§ 402A. Optional treatment of elective deferrals as Roth contributions

§ 403. Taxation of employee annuities

§ 404. Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan

§ 404A. Deduction for certain foreign deferred compensation plans

[§ 405. Repealed.

§ 406. Employees of foreign affiliates covered by section 3121(l) agreements

§ 407. Certain employees of domestic subsidiaries engaged in business outside the United States

§ 408. Individual retirement accounts

§ 408A. Roth IRAs

§ 409. Qualifications for tax credit employee stock ownership plans

§ 409A. Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans