Internal Revenue Code - Subtitle A - Index

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TITLE 26 - INTERNAL REVENUE CODE
This version of the Internal Revenue Code is up to date and current.

Subtitle A - Income Taxes

CHAPTER 1 - NORMAL TAXES AND SURTAXES

Subchapter A - Determination of Tax Liability

PART I - TAX ON INDIVIDUALS

Sec. 1. Tax imposed

Sec. 2. Definitions and special rules

Sec. 3. Tax tables for individuals

(Sec. 4. Repealed. Pub. L. 94-455, title V, Sec. 501(b)(1), Oct. 4, 1976, 90 Stat. 1558)

Sec. 5. Cross references relating to tax on individuals

PART II - TAX ON CORPORATIONS

Sec. 11. Tax imposed

Sec. 12. Cross references relating to tax on corporations

PART III - CHANGES IN RATES DURING A TAXABLE YEAR

Sec. 15. Effect of changes

PART IV - CREDITS AGAINST TAX

Subpart A - Nonrefundable Personal Credits

Sec. 21. Expenses for household and dependent care services necessary for gainful employment

Sec. 22. Credit for the elderly and the permanently and totally disabled

Sec. 23. Adoption expenses

Sec. 24. Child tax credit

Sec. 25. Interest on certain home mortgages

Sec. 25A. Hope and Lifetime Learning credits

Sec. 25B. Elective deferrals and IRA contributions by certain individuals

Sec. 25C. Nonbusiness Energy Property

Sec. 25D. Residential Energy Efficient Property

Sec. 26. Limitation based on tax liability; definition of tax liability

Subpart B - Other Credits

Sec. 27. Taxes of foreign countries and possessions of the United States; possession tax credit

(Sec. 28. Renumbered Sec. 45C)

Sec. 29. Credit for producing fuel from a nonconventional source (REDESIGNATED Sec. 45K for tax years ending after 12/31/2005)

Sec. 30. Credit for qualified electric vehicles

Sec. 30A. Puerto Rico economic activity credit

Sec. 30B. Alternative motor vehicle credit

Sec. 30C. Alternative fuel vehicle refueling property credit

Subpart C - Refundable Credits

Sec. 31. Tax withheld on wages

Sec. 32. Earned income

Sec. 33. Tax withheld at source on nonresident aliens and foreign corporations

Sec. 34. Certain uses of gasoline and special fuels

Sec. 35. Health insurance costs of eligible individuals.

Sec. 36. Overpayments of tax

(Sec. 36. Repealed. Pub. L. 95-30, title I, Sec. 101(d)(3), May 23, 1977, 91 Stat. 133)

Subpart D - Business Related Credits

Sec. 38. General business credit

Sec. 39. Carryback and carryforward of unused credits

Sec. 40. Alcohol used as fuel

Sec. 40A. Biodiesel and renewable diesel used as fuel

Sec. 41. Credit for increasing research activities

Sec. 42. Low-income housing credit

Sec. 43. Enhanced oil recovery credit

Sec. 44. Expenditures to provide access to disabled individuals

(Sec. 44A. Renumbered Sec. 21)

(Sec. 44B. Repealed. Pub. L. 98-369, div. A, title IV, Sec. 474(m)(1), July 18, 1984, 98 Stat. 833)

(Sec. 44C. Renumbered Sec. 23)

(Sec. 44D. Renumbered Sec. 29)

(Sec. 44E. Renumbered Sec. 40)

(Sec. 44F. Renumbered Sec. 30)

(Sec. 44G. Renumbered Sec. 41)

(Sec. 44H. Renumbered Sec. 45C)

Sec. 45. Electricity produced from certain renewable resources

Sec. 45A. Indian employment credit

Sec. 45B. Credit for portion of employer social security taxes paid with respect to employee cash tips

Sec. 45C. Clinical testing expenses for certain drugs for rare diseases or conditions

Sec. 45D. New markets tax credit

Sec. 45E. Small employer pension plan startup costs

Sec. 45F. Employer-provided child care credit

Sec. 45G. Railroad track maintenance credit

Sec. 45H. Credit for production of low sulfur diesel fuel

Sec. 45I. Credit for producing oil and gas from marginal wells

Sec. 45J. Credit for production from advanced nuclear power facilities

Sec. 45K. Credit for producing fuel from a nonconventional source

Sec. 45L. New Energy Efficient Home Credit

Sec. 45M. Energy Efficient Appliance Credit

Sec. 45N. Mine rescue team training credit

Subpart E - Rules for Computing Investment Credit

Sec. 46. Amount of credit

Sec. 47. Rehabilitation credit

Sec. 48. Energy credit

Sec. 48A. Qualifying advanced coal project credit

Sec. 48B. Qualifying gasification project credit

Sec. 49. At-risk rules

Sec. 50. Other special rules

(Sec. 50A, 50B. Repealed. Pub. L. 98-369, div. A, title IV, Sec. 474(m)(2), July 18, 1984, 98 Stat. 833)

Subpart F - Rules for Computing Work Opportunity Credit

Sec. 51. Amount of credit

Sec. 51A. Temporary incentives for employing long-term family assistance recipients (repealed)

Sec. 52. Special rules

Subpart G - Credit Against Regular Tax for Prior Year Minimum Tax Liability

Sec. 53. Credit for prior year minimum tax liability

Subpart H - Nonrefundable Credit to Holders of Certain Bonds

Sec. 54. Credit to holders of clean renewable energy bonds.

(PART V - REPEALED)

PART VI - ALTERNATIVE MINIMUM TAX

Sec. 55. Alternative minimum tax imposed

Sec. 56. Adjustments in computing alternative minimum taxable income

Sec. 57. Items of tax preference

Sec. 58. Denial of certain losses

Sec. 59. Other definitions and special rules

PART VII - ENVIRONMENTAL TAX

Sec. 59A. Environmental tax

(PART VIII - REPEALED)

(Sec. 59B. Repealed. Pub. L. 101-234, title I, Sec. 102(a), Dec. 13, 1989, 103 Stat. 1980)

Subchapter B - Computation of Taxable Income

PART I - DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC

Sec. 61. Gross income defined

Sec. 62. Adjusted gross income defined

Sec. 63. Taxable income defined

Sec. 64. Ordinary income defined

Sec. 65. Ordinary loss defined

Sec. 66. Treatment of community income

Sec. 67. 2-percent floor on miscellaneous itemized deductions

Sec. 68. Overall limitation on itemized deductions

PART II - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME

Sec. 71. Alimony and separate maintenance payments

Sec. 72. Annuities; certain proceeds of endowment and life insurance contracts

Sec. 73. Services of child

Sec. 74. Prizes and awards

Sec. 75. Dealers in tax-exempt securities

(Sec. 76. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(14), Oct. 4, 1976, 90 Stat. 1765)

Sec. 77. Commodity credit loans

Sec. 78. Dividends received from certain foreign corporations by domestic corporations choosing foreign tax credit

Sec. 79. Group-term life insurance purchased for employees

Sec. 80. Restoration of value of certain securities

(Sec. 81. Repealed. Pub. L. 100-203, title X, Sec. 10201(b)(1), Dec. 22, 1987, 101 Stat. 1330-387)

Sec. 82. Reimbursement for expenses of moving

Sec. 83. Property transferred in connection with performance of services

Sec. 84. Transfer of appreciated property to political organization

Sec. 85. Unemployment compensation

Sec. 86. Social security and tier 1 railroad retirement benefits

Sec. 87. Alcohol and biodiesel fuels credits

Sec. 88. Certain amounts with respect to nuclear decommissioning costs

(Sec. 89. Repealed. Pub. L. 101-140, title II, Sec. 202(a), Nov. 8, 1989, 103 Stat. 830)

Sec. 90. Illegal Federal irrigation subsidies

Sec. 91. Punitive Damages Compensated by Insurance or Otherwise

PART III - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

Sec. 101. Certain death benefits

Sec. 102. Gifts and inheritances

Sec. 103. Interest on State and local bonds

(Sec. 103A. Repealed. Pub. L. 99-514, title XIII, Sec. 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657)

Sec. 104. Compensation for injuries or sickness

Sec. 105. Amounts received under accident and health plans

Sec. 106. Contributions by employer to accident and health plans

Sec. 107. Rental value of parsonages

Sec. 108. Income from discharge of indebtedness

Sec. 109. Improvements by lessee on lessor's property

Sec. 110. Qualified lessee construction allowances for short-term leases

Sec. 111. Recovery of tax benefit items

Sec. 112. Certain combat zone compensation of members of the Armed Forces

(Sec. 113. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(7), Nov. 5, 1990, 104 Stat. 1388-520)

Sec. 114. Extraterritorial income - Repealed by PL 108-357

Sec. 115. Income of States, municipalities, etc

(Sec. 116. Repealed. Pub. L. 99-514, title VI, Sec. 612(a), Oct. 22, 1986, 100 Stat. 2250)

Sec. 117. Qualified scholarships

Sec. 118. Contributions to the capital of a corporation

Sec. 119. Meals or lodging furnished for the convenience of the employer

Sec. 120. Amounts received under qualified group legal services plans

Sec. 121. Exclusion of gain from sale of principal residence

Sec. 122. Certain reduced uniformed services retirement pay

Sec. 123. Amounts received under insurance contracts for certain living expenses

(Sec. 124. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388-520)

Sec. 125. Cafeteria plans

Sec. 126. Certain cost-sharing payments

Sec. 127. Educational assistance programs

(Sec. 128. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(10), Nov. 5, 1990, 104 Stat. 1388-520)

Sec. 129. Dependent care assistance programs

Sec. 130. Certain personal injury liability assignments

Sec. 131. Certain foster care payments

Sec. 132. Certain fringe benefits

(Sec. 133. Repealed. Pub. L. 104-188, title I, Sec. 1602(a), Aug. 20, 1996, 110 Stat. 1833)

Sec. 134. Certain military benefits

Sec. 135. Income from United States savings bonds used to pay higher education tuition and fees

Sec. 136. Energy conservation subsidies provided by public utilities

Sec. 137. Adoption assistance programs

Sec. 138. Medicare Advantage MSA

Sec. 139. Disaster relief payments

Sec. 139A. Federal subsidies for prescription drug plans.

Sec. 140. Cross references to other Acts

PART IV - TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS

Subpart A - Private Activity Bonds

Sec. 141. Private activity bond; qualified bond

Sec. 142. Exempt facility bond

Sec. 143. Mortgage revenue bonds- qualified mortgage bond and qualified veterans' mortgage bond

Sec. 144. Qualified small issue bond; qualified student loan bond; qualified redevelopment bond

Sec. 145. Qualified 501(c)(3) bond

Sec. 146. Volume cap

Sec. 147. Other requirements applicable to certain private activity bonds

Subpart B - Requirements Applicable to All State and Local Bonds

Sec. 148. Arbitrage

Sec. 149. Bonds must be registered to be tax exempt; other requirements

Subpart C - Definitions and Special Rules

Sec. 150. Definitions and special rules

PART V - DEDUCTIONS FOR PERSONAL EXEMPTIONS

Sec. 151. Allowance of deductions for personal exemptions

Sec. 152. Dependent defined

Sec. 153. Cross references

PART VI - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS

Sec. 161. Allowance of deductions

Sec. 162. Trade or business expenses

Sec. 163. Interest

Sec. 164. Taxes

Sec. 165. Losses

Sec. 166. Bad debts

Sec. 167. Depreciation

Sec. 168. Accelerated cost recovery system

Sec. 169. Amortization of pollution control facilities

Sec. 170. Charitable, etc., contributions and gifts

Sec. 171. Amortizable bond premium

Sec. 172. Net operating loss deduction

Sec. 173. Circulation expenditures

Sec. 174. Research and experimental expenditures

Sec. 175. Soil and water conservation expenditures

Sec. 176. Payments with respect to employees of certain foreign corporations

(Sec. 177. Repealed. Pub. L. 99-514, title II, Sec. 241(a), Oct. 22, 1986, 100 Stat. 2181)

Sec. 178. Amortization of cost of acquiring a lease

Sec. 179. Election to expense certain depreciable business assets

Sec. 179A. Deduction for clean-fuel vehicles and certain refueling property

Sec. 179B. Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations.

Sec. 179C. Election to Expense Certain Refineries.

Sec. 179D. Energy Efficient Commercial Buildings Deduction.

Sec. 179E. Election to expense advanced mine safety equipment

Sec. 180. Expenditures by farmers for fertilizer, etc

Sec. 181. Treatment of Certain Qualified Film and Television Productions

(Sec. 181. Repealed. Pub. L. 88-272, title II, Sec. 203(a)(3) (B), Feb. 26, 1964, 78 Stat. 34)

(Sec. 182. Repealed. Pub. L. 99-514, title IV, Sec. 402(a), Oct. 22, 1986, 100 Stat. 2221)

Sec. 183. Activities not engaged in for profit

(Sec. 184. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(12), Nov. 5, 1990, 104 Stat. 1388-520)

(Sec. 185. Repealed. Pub. L. 99-514, title II, Sec. 242(a), Oct. 22, 1986, 100 Stat. 2181)

Sec. 186. Recoveries of damages for antitrust violations, etc

(Sec. 187. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769)

(Sec. 188. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388-520)

(Sec. 189. Repealed. Pub. L. 99-514, title VIII, Sec. 803(b)(1), Oct. 22, 1986, 100 Stat. 2355)

Sec. 190. Expenditures to remove architectural and transportation barriers to the handicapped and elderly

(Sec. 191. Repealed. Pub. L. 97-34, title II, Sec. 212(d)(1), Aug. 13, 1981, 95 Stat. 239)

Sec. 192. Contributions to black lung benefit trust

Sec. 193. Tertiary injectants

Sec. 194. Treatment of reforestation expenditures

Sec. 194A. Contributions to employer liability trusts

Sec. 195. Start-up expenditures

Sec. 196. Deduction for certain unused business credits

Sec. 197. Amortization of goodwill and certain other intangibles

Sec. 198. Expensing of environmental remediation costs

Sec. 199. Deduction relating to income attributable to domestic production activities

PART VII - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS

Sec. 211. Allowance of deductions

Sec. 212. Expenses for production of income

Sec. 213. Medical, dental, etc., expenses

(Sec. 214. Repealed. Pub. L. 94-455, title V, Sec. 504(b)(1), Oct. 4, 1976, 90 Stat. 1565)

Sec. 215. Alimony, etc., payments

Sec. 216. Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder

Sec. 217. Moving expenses

(Sec. 218. Repealed. Pub. L. 95-600, title I, Sec. 113(a)(1), Nov. 6, 1978, 92 Stat. 2778)

Sec. 219. Retirement savings

Sec. 220. Archer MSAs

Sec. 221. Interest on education loans

Sec. 222. Qualified tuition and related expenses

Sec. 223. Health Savings Accounts

Sec. 224. Cross reference

PART VIII - SPECIAL DEDUCTIONS FOR CORPORATIONS

Sec. 241. Allowance of special deductions

(Sec. 242. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(33), Oct. 4, 1976, 90 Stat. 1769)

Sec. 243. Dividends received by corporations

Sec. 244. Dividends received on certain preferred stock

Sec. 245. Dividends received from certain foreign corporations

Sec. 246. Rules applying to deductions for dividends received

Sec. 246A. Dividends received deduction reduced where portfolio stock is debt financed

Sec. 247. Dividends paid on certain preferred stock of public utilities

Sec. 248. Organizational expenditures

Sec. 249. Limitation on deduction of bond premium on repurchase

(Sec. 250. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(15), Nov. 5, 1990, 104 Stat. 1388-520)

PART IX - ITEMS NOT DEDUCTIBLE

Sec. 261. General rule for disallowance of deductions

Sec. 262. Personal, living, and family expenses

Sec. 263. Capital expenditures

Sec. 263A. Capitalization and inclusion in inventory costs of certain expenses

Sec. 264. Certain amounts paid in connection with insurance contracts

Sec. 265. Expenses and interest relating to tax-exempt income

Sec. 266. Carrying charges

Sec. 267. Losses, expenses, and interest with respect to transactions between related taxpayers

Sec. 268. Sale of land with unharvested crop

Sec. 269. Acquisitions made to evade or avoid income tax

Sec. 269A. Personal service corporations formed or availed of to avoid or evade income tax

Sec. 269B. Stapled entities

(Sec. 270. Repealed. Pub. L. 91-172, title II, Sec. 213(b), Dec. 30, 1969, 83 Stat. 572)

Sec. 271. Debts owed by political parties, etc

Sec. 272. Disposal of coal or domestic iron ore

Sec. 273. Holders of life or terminable interest

Sec. 274. Disallowance of certain entertainment, etc., expenses

Sec. 275. Certain taxes

Sec. 276. Certain indirect contributions to political parties

Sec. 277. Deductions incurred by certain membership organizations in transactions with members

(Sec. 278. Repealed. Pub. L. 99-514, title VIII, Sec. 803(b)(6), Oct. 22, 1986, 100 Stat. 2356)

Sec. 279. Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation

(Sec. 280. Repealed. Pub. L. 99-514, title VIII, Sec. 803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355)

Sec. 280A. Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc

Sec. 280B. Demolition of structures

Sec. 280C. Certain expenses for which credits are allowable

(Sec. 280D. Repealed. Pub. L. 100-418, title I, Sec. 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324)

Sec. 280E. Expenditures in connection with the illegal sale of drugs

Sec. 280F. Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes

Sec. 280G. Golden parachute payments

Sec. 280H. Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years

PART X - TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS

Sec. 281. Terminal railroad corporations and their shareholders

PART XI - SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS

Sec. 291. Special rules relating to corporate preference items

Subchapter C - Corporate Distributions and Adjustments

PART I - DISTRIBUTIONS BY CORPORATIONS

Subpart A - Effects on Recipients

Sec. 301. Distributions of property

Sec. 302. Distributions in redemption of stock

Sec. 303. Distributions in redemption of stock to pay death taxes

Sec. 304. Redemption through use of related corporations

Sec. 305. Distributions of stock and stock rights

Sec. 306. Dispositions of certain stock

Sec. 307. Basis of stock and stock rights acquired in distributions

Subpart B - Effects on Corporation

Sec. 311. Taxability of corporation on distribution

Sec. 312. Effect on earnings and profits

Subpart C - Definitions; Constructive Ownership of Stock

Sec. 316. Dividend defined

Sec. 317. Other definitions

Sec. 318. Constructive ownership of stock

PART II - CORPORATE LIQUIDATIONS

Subpart A - Effects on Recipients

Sec. 331. Gain or loss to shareholders in corporate liquidations

Sec. 332. Complete liquidations of subsidiaries

(Sec. 333. Repealed. Pub. L. 99-514, title VI, Sec. 631(e)(3), Oct. 22, 1986, 100 Stat. 2273)

Sec. 334. Basis of property received in liquidations

Subpart B - Effects on Corporation

Sec. 336. Gain or loss recognized on property distributed in complete liquidation

Sec. 337. Nonrecognition for property distributed to parent in complete liquidation of subsidiary

Sec. 338. Certain stock purchases treated as asset acquisitions

Subpart C - Collapsible Corporations

Sec. 341. Collapsible corporations - REPEALED

(Sec. 342. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(47), Oct. 4, 1976, 90 Stat. 1772)

Subpart D - Definition and Special Rule

Sec. 346. Definition and special rule

PART III - CORPORATE ORGANIZATIONS AND REORGANIZATIONS

Subpart A - Corporate Organizations

Sec. 351. Transfer to corporation controlled by transferor

Subpart B - Effects on Shareholders and Security Holders

Sec. 354. Exchanges of stock and securities in certain reorganizations

Sec. 355. Distribution of stock and securities of a controlled corporation

Sec. 356. Receipt of additional consideration

Sec. 357. Assumption of liability

Sec. 358. Basis to distributees

Subpart C - Effects on Corporation

Sec. 361. Nonrecognition of gain or loss to corporations; treatment of distributions

Sec. 362. Basis to corporations

(Sec. 363. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(49), Oct. 4, 1976, 90 Stat. 1773)

Subpart D - Special Rule; Definitions

Sec. 367. Foreign corporations

Sec. 368. Definitions relating to corporate reorganizations

(PART IV - REPEALED)

(Sec. 370 to 372. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388-521)

(Sec. 373. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(52), Oct. 4, 1976, 90 Stat. 1773)

(Sec. 374. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388-521)

PART V - CARRYOVERS

Sec. 381. Carryovers in certain corporate acquisitions

Sec. 382. Limitation on net operating loss carryforwards and certain built-in losses following ownership change

Sec. 383. Special limitations on certain excess credits, etc

Sec. 384. Limitation on use of preacquisition losses to offset built-in gains

PART VI - TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS

Sec. 385. Treatment of certain interests in corporations as stock or indebtedness

(PART VII - REPEALED)

(Sec. 386. Repealed. Pub. L. 100-647, title I, Sec. 1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401)

(Sec. 391 to 395. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(55), Oct. 4, 1976, 90 Stat. 1773)

Subchapter D - Deferred Compensation, Etc

PART I - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC

Subpart A - General Rule

Sec. 401. Qualified pension, profit-sharing, and stock bonus plans

Sec. 402. Taxability of beneficiary of employees' trust

Sec. 402A. Optional treatment of elective deferrals as Roth contributions

Sec. 403. Taxation of employee annuities

Sec. 404. Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan

Sec. 404A. Deduction for certain foreign deferred compensation plans

(Sec. 405. Repealed. Pub. L. 98-369, div. A, title IV, Sec. 491(a), July 18, 1984, 98 Stat. 848)

Sec. 406. Employees of foreign affiliates covered by section 3121(l) agreements

Sec. 407. Certain employees of domestic subsidiaries engaged in business outside the United States

Sec. 408. Individual retirement accounts

Sec. 408A. Roth IRAs

Sec. 409. Qualifications for tax credit employee stock ownership plans

Sec. 409A. Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans

Subpart B - Special Rules

Sec. 410. Minimum participation standards

Sec. 411. Minimum vesting standards

Sec. 412. Minimum funding standards

Sec. 413. Collectively bargained plans, etc

Sec. 414. Definitions and special rules

Sec. 415. Limitations on benefits and contribution under qualified plans

Sec. 416. Special rules for top-heavy plans

Sec. 417. Definitions and special rules for purposes of minimum survivor annuity requirements

Subpart C - Special Rules for Multiemployer Plans

Sec. 418. Reorganization status

Sec. 418A. Notice of reorganization and funding requirements

Sec. 418B. Minimum contribution requirement

Sec. 418C. Overburden credit against minimum contribution requirement

Sec. 418D. Adjustments in accrued benefits

Sec. 418E. Insolvent plans

Subpart D - Treatment of Welfare Benefit Funds

Sec. 419. Treatment of funded welfare benefit plans

Sec. 419A. Qualified asset account; limitation on additions to account

Subpart E - Treatment of Transfers to Retiree Health Accounts

Sec. 420. Transfers of excess pension assets to retiree health accounts

PART II - CERTAIN STOCK OPTIONS

Sec. 421. General rules

Sec. 422. Incentive stock options

(Sec. 422A. Renumbered Sec. 422)

Sec. 423. Employee stock purchase plans

Sec. 424. Definitions and special rules

(Sec. 425. Renumbered Sec. 424)

PART III - RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS

Subpart A - Minimum Funding Standards for Pension Plans

Sec. 430. Minimum Funding Standards for Single-Employer Defined Benefit Pension Plans

Sec. 431. Minimum Funding Standards for Multiemployer Plans

Sec. 432. Additional Funding Rules for Multiemployer Plans in Endangered Status or Critical Status

Subpart B - Benefit Limitations Under Single-Employer Plans

Sec. 436. Funding-Based Limits on Benefits and Benefit Accruals Under Single-Employer Plans

Subchapter E - Accounting Periods and Methods of Accounting

PART I - ACCOUNTING PERIODS

Sec. 441. Period for computation of taxable income

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