26 USC 414
§ 414 - Definitions and special rules
- § 414 - Definitions and special rules
- 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 2015 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2007 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 2002 Amendment
- Effective Date of 2001 Amendment
- Effective Date of 2000 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1992 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1989 Amendments
- Effective Date of 1988 Amendment
- Effective Date of 1987 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1980 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendment
- Effective Date
- Regulations
- Provisions Relating to Plan Amendments Pursuant to Pub. L. 117–328
- Provisions Relating to Plan Amendments Pursuant to Pub. L. 116–94
- Provisions Relating to Plan Amendments Pursuant to Pub. L. 110–245
- Clarification Relating to Application of Anti-Abuse Rule
- Automatic Enrollment by Church Plans
- Investments by Church Plans in Collective Trusts
- Applicability of Amendments by Subtitles A and B of Title I of Pub. L. 109–280
- Sample Language for Spousal Consent and Qualified Domestic Relations Forms
- Safeharbor Authority
- Application of Line of Business Test for Period Before Guidelines Issued
- Nonenforcement of Amendment Made by Section 1151 of Pub. L. 99–514 for Fiscal Year 1990
- Study Reflecting Allocation of Assets
- Plan Amendments Not Required Until January 1, 1998
- Plan Amendments Not Required Until January 1, 1994
- Plan Amendments Not Required Until January 1, 1989
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