26 U.S.C. § 425
Renumbered § 424
[§ 425. Renumbered § 424]
Source: view the official text
Cited by 2
Nearby sections (25 sections)
- 416 · Special rules for top-heavy plans
- 417 · Definitions and special rules for purposes of minimum survivor…
- 418 · Repealed. Pub. L. 113–235, div. O, title I, § 108(b)(1), Dec. 16,…
- 418E · Insolvent plans
- 419 · Treatment of funded welfare benefit plans
- 419A · Qualified asset account; limitation on additions to account
- 420 · Transfers of excess pension assets to retiree health accounts
- 421 · General rules
- 422 · Incentive stock options
- 422A · Renumbered § 422
- 423 · Employee stock purchase plans
- 424 · Definitions and special rules
- 425 · Renumbered § 424
- 430 · Minimum funding standards for single-employer defined benefit…
- 431 · Minimum funding standards for multiemployer plans
- 432 · Additional funding rules for multiemployer plans in endangered…
- 433 · Minimum funding standards for CSEC plans
- 436 · Funding-based limits on benefits and benefit accruals under…
- 441 · Period for computation of taxable income
- 442 · Change of annual accounting period
- 443 · Returns for a period of less than 12 months
- 444 · Election of taxable year other than required taxable year
- 446 · General rule for methods of accounting
- 447 · Method of accounting for corporations engaged in farming
- 448 · Limitation on use of cash method of accounting