26 USC 404
§ 404 - Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
- § 404 - Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
- 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 2014 Amendment
- Effective Date of 2012 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 2004 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 1993 Amendment
- Effective Date of 1992 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1987 Amendment
- Effective Date of 1986 Amendments
- Effective Date of 1984 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1980 Amendments
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendments
- Effective Date of 1974 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1966 Amendment
- Effective Date of 1962 Amendments
- Effective Date of 1958 Amendment
- Regulations
- Savings Provision
- Clarification of Treatment of Contributions to Multiemployer Plan
- Plan Amendments Not Required Until January 1, 1998
- Plan Amendments Not Required Until January 1, 1994
- Plan Amendments Not Required Until January 1, 1989
- Coordination of Repeals of Certain Sections
- Deductibility of Payments to Plan by Corporation Operating Public Transportation System Acquired by State
- Year of Deduction for Certain Employer Contributions for Severance Payments Required by Foreign Law
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