26 USC 402
§ 402 - Taxability of beneficiary of employees’ trust
- § 402 - Taxability of beneficiary of employees’ trust
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter D— Deferred Compensation, Etc.
- Notes
- Inflation Adjusted Items for Certain Years
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2022 Amendment
- Effective Date of 2020 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2013 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2007 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 2002 Amendment
- Effective Date of 2001 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1994 Amendment
- Effective Date of 1992 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1980 Amendments
- Effective Date of 1978 Amendment
- Effective Date of 1978 Amendment; Certain Rollovers Validated
- Effective Date of 1977 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1974 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1964 Amendment
- Effective Date of 1962 Amendment
- Effective Date of 1960 Amendment
- Regulations
- Savings Provision
- Certain Actions Before Date of Enactment of Pub. L. 117–328
- Clarification of Disqualification Rules Relating to Acceptance of Rollover Contributions
- Model Explanation
- Incorporation by Reference of Subsection (g) Limitations
- Applicability of Subsection (a)(5)(F)(ii)
- Applicability of Subsection (a)(5)(D)(i)(II)
- Election To Treat Certain Lump Sum Distributions Received During 1987 as Received During 1986
- Plan Amendments Not Required Until January 1, 1998
- Plan Amendments Not Required Until January 1, 1994
- Plan Amendments Not Required Until January 1, 1989
- Treatment of Certain Distributions From Qualified Terminated Plan
- Transitional Rule in Case of Rollover Contributions to Employee Trusts or Annuities
- Transitional Rules Relating to Period for Rollover Contribution
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