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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter D
Part I
Subpart A
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Subpart A: General Rule
Section 401: Qualified pension, profit-sharing, and stock bonus plans
Section 402: Taxability of beneficiary of employees’ trust
Section 402A: Optional treatment of elective deferrals as Roth contributions
Section 403: Taxation of employee annuities
Section 404: Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
Section 404A: Deduction for certain foreign deferred compensation plans
[Section 405: Repealed. Pub. L. 98–369, div. A, title IV, § 491(a), July 18, 1984, 98 Stat. 848]
Section 406: Employees of foreign affiliates covered by section 3121(l) agreements
Section 407: Certain employees of domestic subsidiaries engaged in business outside the United States
Section 408: Individual retirement accounts
Section 408A: Roth IRAs
Section 409: Qualifications for tax credit employee stock ownership plans
Section 409A: Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans