• United States Code
• TITLE 26 - INTERNAL REVENUE CODE
• SUBTITLE A - INCOME TAXES
• CHAPTER 1 - NORMAL TAXES AND SURTAXES
• SUBCHAPTER D - DEFERRED COMPENSATION, ETC.
• PART I - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.
• SUBPART A - GENERAL RULE

                                   SOURCE
    (Added Pub. L. 107-16, title VI, Sec. 617(a), June 7, 2001, 115
    Stat. 103.)
                          TERMINATION OF SECTION                      
      For termination of section by section 901 of Pub. L. 107-16, see
    Effective and Termination Dates note below.
                      EFFECTIVE AND TERMINATION DATES                  
      Section applicable to taxable years beginning after Dec. 31,
    2005, see section 617(f) of Pub. L. 107-16, set out as an Effective
    and Termination Dates of 2001 Amendment note under section 402 of
    this title.
      Section inapplicable to taxable, plan, or limitation years
    beginning after Dec. 31, 2010, and the Internal Revenue Code of
    1986 to be applied and administered to such years as if it had
    never been enacted, see section 901 of Pub. L. 107-16, set out as
    an Effective and Termination Dates of 2001 Amendment note under
    section 1 of this title.
                   SECTION REFERRED TO IN OTHER SECTIONS               
      This section is referred to in sections 402, 408A, 6047, 6051 of
    this title.