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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter D. Deferred Compensation, Etc. |
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Part I. PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. |
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SubPart D. Treatment of Welfare Benefit Funds |
| § 419. Treatment of funded welfare benefit plans |
| § 419A. Qualified asset account; limitation on additions to account |