Subpart A — General Rule
- §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- §405 Repealed.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