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26 U.S.C. § 4048
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Nearby current sections
- § 404 — Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
- § 4041 — Imposition of tax
- § 4042 — Tax on fuel used in commercial transportation on inland waterways
- § 4043 — Surtax on fuel used in aircraft part of a fractional ownership program
- § 404A — Deduction for certain foreign deferred compensation plans
- § 405 — Repealed. Pub. L. 98–369, div. A, title IV, § 491(a), July 18, 1984, 98 Stat. 848]
- § 4051 — Imposition of tax on heavy trucks and trailers sold at retail
- § 4052 — Definitions and special rules