26 USC 409A
§ 409A - Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
- § 409A - Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter D— Deferred Compensation, Etc.
- Notes
- Editorial Notes
- References in Text
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 2005 Amendment
- Effective Date
- Applicability of Amendments by Subtitles A and B of Title I of Pub. L. 109–280
- Guidance Relating to Conformance With Funding Rules
- Guidance Relating to Change of Ownership or Control
- Guidance Relating to Termination of Certain Existing Arrangements