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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter D — Deferred Compensation, Etc.
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Part I — Pension, Profit-Sharing, Stock Bonus Plans, Etc.
Pt. II
Certain Stock Options
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Part I — Pension, Profit-Sharing, Stock Bonus Plans, Etc.
Search Part I full text →
Subpt. A
General Rule
§§401 to 409A
Subpt. B
Special Rules
§§410 to 417
Subpt. C
Insolvent Plans
§§418 to 418E
Subpt. D
Treatment of Welfare Benefit Funds
§§419 to 419A
Subpt. E
Treatment of Transfers to Retiree Health Accounts
§420
Pt. II
Certain Stock Options
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