Qualified pension, profit-sharing, and stock bonus plans.
Taxability of beneficiary of employees’ trust.
Optional treatment of elective deferrals as Roth contributions.
Taxation of employee annuities.
Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan.
Deduction for certain foreign deferred compensation plans.
Employees of foreign affiliates covered by section
Certain employees of domestic subsidiaries engaged in business outside the United States.
Individual retirement accounts.
Qualifications for tax credit employee stock ownership plans.
Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans.
1984—Pub. L. 98–369, div. A, title IV, § 491(d)(54), (e)(10),July 18, 1984, 98 Stat. 852, 853, struck out items 405 and 409, which read “Qualified bond purchase plans” and “Retirement bonds”, respectively, and redesignated item 409A as 409.
1983—Pub. L. 98–21, title III, § 321(e)(2)(D)(ii),Apr. 20, 1983, 97 Stat. 120, substituted “Employees of foreign affiliates covered by section
3121(l) agreements” for “Certain employees of foreign subsidiaries” in item 406.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.