26 USC 403
§ 403 - Taxation of employee annuities
- § 403 - Taxation of employee annuities
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter D— Deferred Compensation, Etc.
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2022 Amendment
- Effective Date of 2019 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 2002 Amendment
- Effective Date of 2001 Amendment
- Effective Date of 2000 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1992 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1980 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1974 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1964 Amendment
- Effective Date of 1962 Amendment
- Effective Date of 1961 Amendment
- Effective Dates of 1958 Amendment
- Regulations
- Rule of Construction
- No Inference With Respect to Church Plans
- Treatment of Custodial Accounts on Termination of Section 403(b) Plans
- Election To Modify Section 403(b) Exclusion Allowance To Conform to Section 415 Modification
- Modifications of Subsection (b) of This Section
- Sampling To Determine Whether Plan Meets Subsection (b)(12) Requirements
- Plan Amendments Not Required Until January 1, 1998
- Plan Amendments Not Required Until January 1, 1994
- Plan Amendments Not Required Until January 1, 1989
- Correction Period for Church Plans
- Transitional Rule for Making Section 403(b)(8) Rollover in the Case of Payments During 1978
- Transitional Rule in Case of Rollover Contributions to Employee Trusts or Annuities
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