Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 386
[§386. Repealed. Pub. L. 100–647, title I, §1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401]
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Nearby sections (25 sections)
- 362 · Basis to corporations
- 363 · [§363. Repealed. Pub. L. 94–455, title XIX, §1901(a)(49), Oct. 4,…
- 367 · Foreign corporations
- 368 · Definitions relating to corporate reorganizations
- 370 · [§§370 to 372. Repealed. Pub. L. 101–508, title XI,…
- 373 · [§373. Repealed. Pub. L. 94–455, title XIX, §1901(a)(52), Oct. 4,…
- 374 · [§374. Repealed. Pub. L. 101–508, title XI, §11801(a)(19), Nov.…
- 381 · Carryovers in certain corporate acquisitions
- 382 · Limitation on net operating loss carryforwards and certain…
- 383 · Special limitations on certain excess credits, etc.
- 384 · Limitation on use of preacquisition losses to offset built-in…
- 385 · Treatment of certain interests in corporations as stock or…
- 386 · [§386. Repealed. Pub. L. 100–647, title I, §1006(e)(8)(A), Nov.…
- 391 · [§§391 to 395. Repealed. Pub. L. 94–455, title XIX, §1901(a)(55),…
- 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…
- 404A · Deduction for certain foreign deferred compensation plans
- 405 · [§405. Repealed. Pub. L. 98–369, div. A, title IV, §491(a), July…
- 406 · Employees of foreign affiliates covered by section 3121(l)…
- 407 · Certain employees of domestic subsidiaries engaged in business…
- 408 · Individual retirement accounts
- 408A · Roth IRAs