Subpart A—General Rule (§§ 401—409A)
- § 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 Repealed.]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