Bloomberg Bloomberg
Comprehensive Tax Research. Practitioner to Practitioner. ®
About Us
Don't have an account? Request a trial
  1. IRC
  2. Subtitle A
  3. Chapter 1
  4. Subchapter D
  5. Part I
  6. Subpart A

Subpart A — General Rule (Sections 401 to 409A)

Internal Revenue Code, § 401. Qualified Pension, Profit-Sharing, And Stock Bonus Plans

Internal Revenue Code, § 402. Taxability Of Beneficiary Of Employees' Trust

Internal Revenue Code, § 402A. Optional Treatment Of Elective Deferrals As Roth Contributions

Internal Revenue Code, § 403. Taxation Of Employee Annuities

Internal Revenue Code, § 404. Deduction For Contributions Of An Employer To An Employees' Trust Or Annuity Plan And Compensation Under A Deferred-Payment Plan

Internal Revenue Code, § 404A. Deduction For Certain Foreign Deferred Compensation Plans

Internal Revenue Code, § 406. Employees Of Foreign Affiliates Covered By Section 3121(l) Agreements

Internal Revenue Code, § 407. Certain Employees Of Domestic Subsidiaries Engaged In Business Outside The United States

Internal Revenue Code, § 408. Individual Retirement Accounts

Internal Revenue Code, § 408A. Roth IRAs

Internal Revenue Code, § 409. Qualifications For Tax Credit Employee Stock Ownership Plans

Internal Revenue Code, § 409A. Inclusion In Gross Income Of Deferred Compensation Under Nonqualified Deferred Compensation Plans

Bloomberg Tax News Top Stories View More