Sections
- Subtitle a - Income Taxes .
- Subtitle b - Estate and Gift Taxes .
- Subtitle C - Employment Taxes .
- Subtitle D - Miscellaneous Excise Taxes .
- Subtitle e - Alcohol, Tobacco, and Certain Other Excise Taxes .
- Subtitle f - Procedure and Administration .
- Subtitle g - the Joint Committee on Taxation .
- Subtitle h - Financing of Presidential Election Campaigns .
- Subtitle I - Trust Fund Code .
- Subtitle j - Coal Industry Health Benefits .
- Subtitle k - Group Health Plan Requirements .
Subtitle a - Income Taxes .
Chapter 1 - Normal Taxes and Surtaxes .
Subchapter D - Deferred Compensation, Etc. .
Pension, Profit-sharing, Stock Bonus Plans, Etc. .
Subpart C - Special Rules for Multiemployer Plans .
26 USC 418 - Sec. 418. Reorganization status
26 USC 418 - Sec. 418A. Notice of reorganization and funding requirements
26 USC 418 - Sec. 418B. Minimum contribution requirement
26 USC 418 - Sec. 418C. Overburden credit against minimum contribution requirement
26 USC 418 - Sec. 418D. Adjustments in accrued benefits
26 USC 418 - Sec. 418E. Insolvent plans
Subpart D - Treatment of Welfare Benefit Funds .
26 USC 419 - Sec. 419. Treatment of funded welfare benefit plans
26 USC 419 - Sec. 419A. Qualified asset account; limitation on additions to account
Subpart e - Treatment of Transfers to Retiree Health Accounts .
26 USC 420 - Sec. 420. Transfers of excess pension assets to retiree health accounts
Part II - Certain Stock Options .
26 USC 421 - Sec. 421. General rules
26 USC 422 - Sec. 422. Incentive stock options
26 USC 423 - Sec. 423. Employee stock purchase plans
26 USC 424 - Sec. 424. Definitions and special rules
Subchapter e - Accounting Periods and Methods of Accounting .
Part I - Accounting Periods .
26 USC 441 - Sec. 441. Period for computation of taxable income
26 USC 442 - Sec. 442. Change of annual accounting period
26 USC 443 - Sec. 443. Returns for a period of less than 12 months
26 USC 444 - Sec. 444. Election of taxable year other than required taxable year
Part II - Methods of Accounting .
Subpart a - Methods of Accounting in General .
26 USC 446 - Sec. 446. General rule for methods of accounting
26 USC 447 - Sec. 447. Method of accounting for corporations engaged in farming
26 USC 448 - Sec. 448. Limitation on use of cash method of accounting
Subpart b - Taxable Year for Which Items of Gross Income Included .
26 USC 456 - Sec. 456. Prepaid dues income of certain membership organizations
26 USC 460 - Sec. 460. Special rules for long-term contracts
26 USC 451 - Sec. 451. General rule for taxable year of inclusion
26 USC 452 - (Sec. 452. Repealed. June 15, 1955, ch. 143, Sec. 1(a), 69 Stat. 134)
26 USC 453 - Sec. 453. Installment method
26 USC 453 - Sec. 453A. Special rules for nondealers
26 USC 453 - Sec. 453B. Gain or loss disposition of installment obligations
