Taxation of employee annuities ... paragraph (b) ("403(b)"): employer-sponsored retirement plan at non-profit organizations () ... Section 408: Individual Retirement Accounts () Section 408A: Roth IRAs () ... Section 409A: Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans () ... Subchapter E: Accounting Periods and Methods of Accounting (–) ... Part II: Methods of Accounting (–) Subpart B: Taxable Year for Which Items of Gross Income Included (–) ... Section 457: retirement plan for governmental and certain non governmental employers () ... Subpart D: Inventories (–) ... Section 475: Mark to market accounting method for dealers in securities () ... Subchapter F: Exempt Organizations (–) Part I: General Rule (–) Section 501: Exemption from tax on corporations, certain trusts, etc. () ... paragraph (c) ("501(c)"): List of exempt organizations () subparagraph (1) ("501(c)(1)"): corporations organized under Acts of Congress such as Federal Credit Unions () subparagraph (2) ("501(c)(2)"): title-holding corporations for exempt organizations () subparagraph (3) ("501(c)(3)"): charitable, non-profit, religious, and educational organizations () subparagraph (4) ("501(c)(4)"): political education organizations () subparagraph (6) ("501(c)(6)"): business leagues and chambers of commerce () subparagraph (7) ("501(c)(7)"): recreational clubs () ... Part VI: Political Organizations (§ 527) Section 527: Political organizations () ... Part VIII: Certain Savings Entities (–) Section 529: Qualified tuition programs () Section 529A: ABLE accounts for benefit of certain individuals with disabilities () Section 530: Coverdell Education Savings Accounts () ... Subchapter N: Tax Based on Income From Sources Within or Without the United States (–) Part I: Source Rules and Other General Rules Relating To Foreign Income (–) Section 861: Income from sources within the United States () ... Subchapter O: Gain or Loss on Disposition of Property (–) ... Part III: Common Nontaxable Exchanges (–) Section 1031: Exchange of property held for productive use or investment () ... Section 1041: Transfers of Property Between Spouses or Incident to Divorce () ... Subtitle C: Employment Taxes (–) ... : Collection of Income Tax at Source on Wages (–) Section 3401: Definitions () See also Mazzei v. Commissioner Turner v. Commissioner SECURE Act of 2019 Estate of Carter v. Commissioner Boechler v. Commissioner References External links U.S. Code Title 26, via United States Government Printing Office Title 26 at Cornell's Legal Information Institute Bloomberg Tax Internal Revenue Code continuously updated with Editor's Notes