26 U.S.C. § 405
Repealed. Pub. L. 98–369, div. A, title IV, § 491(a), July 18, 1984, 98 Stat. 848
[§ 405. Repealed. Pub. L. 98–369, div. A, title IV, § 491(a) , July 18, 1984 , 98 Stat. 848 ]
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Cited by 18
- 26 CFR § 1.172-3 — Net operating loss in case of a taxpayer other than a corporation.
- 26 CFR § 1.219-1 — Deduction for retirement savings.
- 26 CFR § 1.406-1 — Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation.
- 26 CFR § 1.407-1 — Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation.
- 26 CFR § 1.414(g)-1 — Definition of plan administrator.
- 26 CFR § 1.62-1T — Adjusted gross income (temporary).
- 26 CFR § 1.7476-1 — Interested parties.
- 26 CFR § 11.412(c)-11 — Election with respect to bonds.
- 26 CFR § 20.2039-2 — Annuities under “qualified plans” and section 403(b) annuity contracts.
- 26 CFR § 301.6104(a)-2 — Public inspection of material relating to pension and other plans.
- 26 CFR § 301.6104(a)-3 — Public inspection of Internal Revenue Service letters and documents relating to pension and other plans.
- 26 CFR § 31.3121(a)(5)-1 — Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
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- 26 CFR § 31.3306(b)(5)-1 — Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.
- 26 CFR § 31.3401(a)(12)-1 — Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans, or to individual retirement plans.
- 26 CFR § 35.3405-1T — Questions and answers relating to withholding on pensions, annuities, and certain other deferred income (temporary regulations).
- 26 CFR § 54.4975-9 — Definition of “fiduciary”.
- 26 U.S.C. § 401 — Qualified pension, profit-sharing, and stock bonus plans
- 26 U.S.C. § 4975 — Tax on prohibited transactions
Nearby sections (25 sections)
- 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- 386 · Repealed. Pub. L. 100–647, title I, § 1006(e)(8)(A), Nov. 10,…
- 391 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(55), Oct. 4, 1976,…
- 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 · Repealed. Pub. L. 98–369, div. A, title IV, § 491(a), July 18,…
- 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
- 409 · Qualifications for tax credit employee stock ownership plans
- 409A · Inclusion in gross income of deferred compensation under…
- 410 · Minimum participation standards
- 411 · Minimum vesting standards
- 412 · Minimum funding standards
- 413 · Collectively bargained plans, etc.
- 414 · Definitions and special rules
- 414A · Requirements related to automatic enrollment