26 U.S. Code Part I - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.
1984—Pub. L. 98–369, div. A, title V, § 511(d),July 18, 1984, 98 Stat. 862, added heading for subpart D.
 Editorially supplied. Subpart E of part I added by Pub. L. 101–508without corresponding amendment of part analysis.