Subpart A - GENERAL RULE
- Section 401 - Qualified pension, profit-sharing, and stock bonus plans
- Section 402 - Taxability of beneficiary of employees' trust
- Section 402A - Optional treatment of elective deferrals as Roth contributions
- Section 403 - Taxation of employee annuities
- Section 404 - Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan
- Section 404A - Deduction for certain foreign deferred compensation plans
- Section 405 - Repealed
- Section 406 - Employees of foreign affiliates covered by section 3121(l) agreements
- Section 407 - Certain employees of domestic subsidiaries engaged in business outside the United States
- Section 408 - Individual retirement accounts
- Section 408A - Roth IRAs
- Section 409 - Qualifications for tax credit employee stock ownership plans
- Section 409A - Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans