---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schD"
level: "subchapter"
label: "Subchapter D"
heading: "Deferred Compensation, Etc."
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schD"
sections_count: 38
---

# Subchapter D — Deferred Compensation, Etc.

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes

## Contents

- [Part I — Pension, Profit-Sharing, Stock Bonus Plans, Etc.](/usc/26/stA-ch1-schD-ptI.md)
- [Part II — Certain Stock Options](/usc/26/stA-ch1-schD-ptII.md)
- [Part III — Rules Relating to Minimum Funding Standards and Benefit Limitations](/usc/26/stA-ch1-schD-ptIII.md)