1773 Chapter 1: Normal Taxes and Surtaxes Subchapter D: Deferred Compensation, etc. 848 Section 406 - Employees of foreign affiliates covered by section 3121(l) agreements Section 407 - Certain employees of domestic subsidiaries engaged in business outside the United States Section 408 - Individual retirement accounts Section 408A - Roth IRAs Section 409 - Qualifications for tax credit employee stock ownership plans Section 409A - Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans Section 410 - Minimum participation standards Section 411 - Minimum vesting standards Section 412 - Minimum funding standards Section 413 - Collectively bargained plans, etc. 134 Section 453 - Installment method Section 453A - Special rules for nondealers Section 453B - Gain or loss disposition of installment obligations Section 453C - Repealed. A, title IV, Section 491(a), July 18, 1984, 98 Stat. 2778 Section 219 - Retirement savings Section 220 - Archer MSAs Section 221 - Interest on education loans Section 222 - Qualified tuition and related expenses Section 223 - Health savings accounts Section 224 - Cross reference Section 241 - Allowance of special deductions Section 242 - Repealed. 1769 Section 243 - Dividends received by corporations Section 244 - Dividends received on certain preferred stock Section 245 - Dividends received from certain foreign corporations Section 246 - Rules applying to deductions for dividends received Section 246A - Dividends received deduction reduced where portfolio stock is debt financed Section 247 - Dividends paid on certain preferred stock of public utilities Section 248 - Organizational expenditures Section 249 - Limitation on deduction of bond premium on repurchase Section 250 - Repealed. 833 Section 44C - Renumbered Section 23 Section 44D - Renumbered Section 29 Section 44E - Renumbered Section 40 Section 44F - Renumbered Section 30 Section 44G - Renumbered Section 41 Section 44H - Renumbered Section 45C Section 45 - Electricity produced from certain renewable resources, etc. 833 Section 51 - Amount of credit Section 51A - Repealed. A, title IV, Section 474(m)(1), July 18, 1984, 98 Stat. A, title IV, Section 474(m)(2), July 18, 1984, 98 Stat. 1773 Section 367 - Foreign corporations Section 368 - Definitions relating to corporate reorganizations Section 370 to 372 - Repealed. Section 384 - Limitation on use of preacquisition losses to offset built-in gains Section 385 - Treatment of certain interests in corporations as stock or indebtedness Section 386 - Repealed.
2221 Section 183 - Activities not engaged in for profit Section 184 - Repealed.
830 Section 90 - Illegal Federal irrigation subsidies Section 101 - Certain death benefits Section 102 - Gifts and inheritances Section 103 - Interest on State and local bonds Section 103A - Repealed.
2657 Section 104 - Compensation for injuries or sickness Section 105 - Amounts received under accident and health plans Section 106 - Contributions by employer to accident and health plans Section 107 - Rental value of parsonages Section 108 - Income from discharge of indebtedness Section 109 - Improvements by lessee on lessor's property Section 110 - Qualified lessee construction allowances for short-term leases Section 111 - Recovery of tax benefit items Section 112 - Certain combat zone compensation of members of the Armed Forces Section 113 - Repealed.
Section 280B - Demolition of structures Section 280C - Certain expenses for which credits are allowable Section 280D - Repealed.
2355 Section 280A - Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.