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- § 405 - Repealed.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