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§ 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 Repealed.]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
Subpart A—General Rule
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