• 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. 96-603, Sec. 2(a), Dec. 28, 1980, 94 Stat. 3505;
    amended Pub. L. 99-514, title XI, Sec. 1114(b)(8), title XVIII,
    Sec. 1851(b)(2)(C)(iii), Oct. 22, 1986, 100 Stat. 2451, 2863; Pub.
    L. 100-647, title I, Sec. 1012(b)(4), Nov. 10, 1988, 102 Stat.
    3496.)
                                AMENDMENTS                            
      1988 - Subsec. (d)(3). Pub. L. 100-647 inserted "except as
    provided in regulations," after "qualified foreign plan,".
      1986 - Subsec. (a). Pub. L. 99-514, Sec. 1851(b)(2)(C)(iii),
    substituted "under this chapter" for "under section 162, 212, or
    404" in par. (1) and "they would otherwise be deductible" for "they
    satisfy the conditions of section 162" in par. (2).
      Subsec. (g)(1)(A). Pub. L. 99-514, Sec. 1114(b)(8), substituted
    "a highly compensated employee (within the meaning of section
    414(q))" for "an officer, shareholder, or highly compensated".
                   SECTION REFERRED TO IN OTHER SECTIONS               
      This section is referred to in sections 419, 467, 6048, 6689 of
    this title.