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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter D > PART I
NOTES:
Subpart
A.
General rule.
B.
Special rules.
C.
Special rules for multiemployer plans.
D.
Treatment of welfare benefit funds.
E.
Treatment of transfers to retiree health accounts.[1]
Editorially supplied. Subpart E of part I added by Pub. L. 101–508 without corresponding amendment of part analysis.
Footnotes
[1] Editorially supplied. Subpart E of part I added by Pub. L. 101–508 without corresponding amendment of part analysis.
Amendments
1984—Pub. L. 98–369, div. A, title V, § 511(d), July 18, 1984, 98 Stat. 862, added heading for subpart D.
1980—Pub. L. 96–364, title II, § 202(b), Sept. 26, 1980, 94 Stat. 1285, added heading for subpart C.
Footnotes
[1] Editorially supplied. Subpart E of part I added by Pub. L. 101–508 without corresponding amendment of part analysis.
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