§404A. Deduction for certain foreign deferred compensation plans — Inbound Citations
26 U.S.C. § 404A
Cited by 5 provisions in release 119-102.
Citations to 26 U.S.C. § 404A as a whole
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(C) section 404A applies.
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(g) Under regulations prescribed by the Secretary, rules comparable to the rules of subsection (a)(2) shall also apply in the case of payments for services which meet requirements comparable to the requirements of subsection (d). The preceding sentence shall not apply to any amount to which section 404 or 404A (or any other provision specified in regulations) applies.
Citations to §404A(e)
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(ii) any qualified foreign plan (as defined in section 404A(e)), or
Citations to §404A(g)(2)
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(b) For purposes of this section, the term “foreign tax redetermination” means any redetermination for which a notice is required under subsection (c) of section 905 or paragraph (2) of section 404A(g).