USC 26 - US CODE 26 - US Code - Title 26: Internal Revenue Code

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Subtitle a - Income Taxes .

26 USC Chapter 1 (26 US CODE Chapter 1) - Normal Taxes and Surtaxes .

Subchapter C - Corporate Distributions and Adjustments .

Part IV - Repealed

26 USC 370 - (Sec. 370 to 372. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388-521)

26 USC 373 - (Sec. 373. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(52), Oct. 4, 1976, 90 Stat. 1773)

26 USC 374 - (Sec. 374. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388-521)

Part V - Carryovers .

26 USC 381 - Sec. 381. Carryovers in certain corporate acquisitions

26 USC 382 - Sec. 382. Limitation on net operating loss carryforwards and certain built-in losses following ownership change

26 USC 383 - Sec. 383. Special limitations on certain excess credits, etc.

26 USC 384 - Sec. 384. Limitation on use of preacquisition losses to offset built-in gains

Part VI - Treatment of Certain Corporate Interests as Stock or Indebtedness .

26 USC 385 - Sec. 385. Treatment of certain interests in corporations as stock or indebtedness

Part VII - Repealed

26 USC 386 - (Sec. 386. Repealed. Pub. L. 100-647, title I, Sec. 1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401)

26 USC 391 - (Sec. 391 to 395. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(55), Oct. 4, 1976, 90 Stat. 1773)

Subchapter D - Deferred Compensation, Etc. .

Pension, Profit-sharing, Stock Bonus Plans, Etc. .

Subpart a - General Rule .

26 USC 407 - Sec. 407. Certain employees of domestic subsidiaries engaged in business outside the United States

26 USC 408 - Sec. 408. Individual retirement accounts

26 USC 408 - Sec. 408A. Roth IRAs

26 USC 409 - Sec. 409. Qualifications for tax credit employee stock ownership plans

26 USC 401 - Sec. 401. Qualified pension, profit-sharing, and stock bonus plans

26 USC 402 - Sec. 402. Taxability of beneficiary of employees' trust

26 USC 402 - Sec. 402A. Optional treatment of elective deferrals as Roth contributions

26 USC 403 - Sec. 403. Taxation of employee annuities

26 USC 404 - Sec. 404. Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan

26 USC 404 - Sec. 404A. Deduction for certain foreign deferred compensation plans

26 USC 405 - (Sec. 405. Repealed. Pub. L. 98-369, div. A, title IV, Sec. 491(a), July 18, 1984, 98 Stat. 848)

26 USC 406 - Sec. 406. Employees of foreign affiliates covered by section 3121(l) agreements

Subpart b - Special Rules .

26 USC 410 - Sec. 410. Minimum participation standards

26 USC 411 - Sec. 411. Minimum vesting standards

26 USC 412 - Sec. 412. Minimum funding standards

26 USC 413 - Sec. 413. Collectively bargained plans, etc.

26 USC 414 - Sec. 414. Definitions and special rules

26 USC 415 - Sec. 415. Limitations on benefits and contribution under qualified plans

26 USC 416 - Sec. 416. Special rules for top-heavy plans

26 USC 417 - Sec. 417. Definitions and special rules for purposes of minimum survivor annuity requirements

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