26 USC Subtitle A, CHAPTER 1, Subchapter D, PART I, Subpart E: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter D-Deferred Compensation, Etc.PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.Subpart E-Treatment of Transfers to Retiree Health Accounts
Subpart E-Treatment of Transfers to Retiree Health Accounts
Sec.
420.
Transfers of excess pension assets to retiree health accounts.