---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schD/ptI"
level: "part"
label: "Part I"
heading: "Pension, Profit-Sharing, Stock Bonus Plans, Etc."
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schD-ptI"
sections_count: 27
---

# Part I — Pension, Profit-Sharing, Stock Bonus Plans, Etc.

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter D — Deferred Compensation, Etc.

## Contents

- [Subpart A — General Rule](/usc/26/stA-ch1-schD-ptI-sptA.md)
- [Subpart B — Special Rules](/usc/26/stA-ch1-schD-ptI-sptB.md)
- [Subpart C — Insolvent Plans](/usc/26/stA-ch1-schD-ptI-sptC.md)
- [Subpart D — Treatment of Welfare Benefit Funds](/usc/26/stA-ch1-schD-ptI-sptD.md)
- [Subpart E — Treatment of Transfers to Retiree Health Accounts](/usc/26/stA-ch1-schD-ptI-sptE.md)