Subpart A – General Rule

General Rule

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter D > Part I > Subpart A

Details

• Reference: Subpart A
• Legend: General Rule
• USCode Year: 2013

Provision Content

Amendments

2004—Pub. L. 108–357, title VIII, §885(c), Oct. 22, 2004, 118 Stat. 1640, added item 409A.

2001—Pub. L. 107–16, title VI, §617(e)(2), June 7, 2001, 115 Stat. 106, added item 402A.

1997—Pub. L. 105–34, title III, §302(e), Aug. 5, 1997, 111 Stat. 829, added item 408A.

1986—Pub. L. 99–514, title XVIII, §1899A(70), Oct. 22, 1986, 100 Stat. 2963, substituted Qualifications for Qualification in item 409.

1984—Pub. L. 98–369, div. A, title IV, §491(d)(54), (e)(10), July 18, 1984, 98 Stat. 852, 853, struck out items 405 and 409, which read Qualified bond purchase plans and Retirement bonds, respectively, and redesignated item 409A as 409.

1983—Pub. L. 98–21, title III, §321(e)(2)(D)(ii), Apr. 20, 1983, 97 Stat. 120, substituted Employees of foreign affiliates covered by section 3121(l) agreements for Certain employees of foreign subsidiaries in item 406.

1980—Pub. L. 96–603, §2(d)(1), Dec. 28, 1980, 94 Stat. 3510, added item 404A.

Pub. L. 96–222, title I, §101(a)(7)(L)(v)(VIII), Apr. 1, 1980, 94 Stat. 200, substituted tax credit employee stock ownership plans for ESOPS in item 409A.

1978—Pub. L. 95–600, title I, §141(f)(8), Nov. 6, 1978, 92 Stat. 2795, added item 409A.

1974—Pub. L. 93–406, title II, §1016(b)(1), Sept. 2, 1974, 88 Stat. 932, inserted heading Subpart A—General Rule and added analysis of subparts.

Pub. L. 93–406, title II, §2002(h)(2), Sept. 2, 1974, 88 Stat. 970, added items 408 and 409.

1964—Pub. L. 88–272, title II, §220(c)(1), Feb. 26, 1964, 78 Stat. 62, added items 406 and 407.

1962—Pub. L. 87–792, §5(b), Oct. 10, 1962, 76 Stat. 827, added item 405.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-384 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-384, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-361 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-361, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

Part V – Carryovers in the Legal Encyclopedia: Taxation

In this entry about Part V – Carryovers, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-362 in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-362, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter D/Part I/Subpart A/Section 401 – Qualified Pension, Profit-Sharing, and Stock Bonus Plans
• Title 26/Subtitle A/Chapter 1/Subchapter D/Part I/Subpart A/Section 402 – Taxability of Beneficiary of Employees' Trust
• Title 26/Subtitle A/Chapter 1/Subchapter D/Part I/Subpart A/Section 402A – Optional Treatment of Elective Deferrals As Roth Contributions
• Title 26/Subtitle A/Chapter 1/Subchapter D/Part I/Subpart A/Section 403 – Taxation of Employee Annuities
• Title 26/Subtitle A/Chapter 1/Subchapter D/Part I/Subpart A/Section 404 – Deduction For Contributions of An Employer to An Employees' Trust Or Annuity Plan and Compensation Under A Deferred-Payment Plan
• Title 26/Subtitle A/Chapter 1/Subchapter D/Part I/Subpart A/Section 404A – Deduction For Certain Foreign Deferred Compensation Plans
• Title 26/Subtitle A/Chapter 1/Subchapter D/Part I/Subpart A/Section 405 – [Repealed. Pub. L. 98-369, Div. A, Title IV, §491(A), July 18, 1984, 98 Stat. 848]
• Title 26/Subtitle A/Chapter 1/Subchapter D/Part I/Subpart A/Section 406 – Employees of Foreign Affiliates Covered By Section 3121(L) Agreements
• Title 26/Subtitle A/Chapter 1/Subchapter D/Part I/Subpart A/Section 407 – Certain Employees of Domestic Subsidiaries Engaged In Business Outside The United States
• Title 26/Subtitle A/Chapter 1/Subchapter D/Part I/Subpart A/Section 408 – Individual Retirement Accounts
• Title 26/Subtitle A/Chapter 1/Subchapter D/Part I/Subpart A/Section 408A – Roth Iras
• Title 26/Subtitle A/Chapter 1/Subchapter D/Part I/Subpart A/Section 409 – Qualifications For Tax Credit Employee Stock Ownership Plans
• Title 26/Subtitle A/Chapter 1/Subchapter D/Part I/Subpart A/Section 409A – Inclusion In Gross Income of Deferred Compensation Under Nonqualified Deferred Compensation Plans