# Pub. L. 94-267: changes to the Internal Revenue Code

1976-04-15, 90 Stat. 367. Source: <https://www.govinfo.gov/link/plaw/94/public/267>.

## Legislative history

- Bill: [H.R. 12725](https://www.congress.gov/bill/94th-congress/house-bill/12725)

## § 401: Qualified pension, profit-sharing, and stock bonus plans

- § 401(a): Pub. L. 94–267, § 1(c)(2), substituted “(19), and (20)” for “and (19)”.
- § 401(a)(20): Pub. L. 94–267, § 1(c)(1), added par. (20).

## § 402: Taxability of beneficiary of employees’ trust

- § 402(a): Pub. L. 94–267, § 1(a)(2), substituted “a payment” for “the lump-sum distribution”.
- § 402(a): Pub. L. 94–267, § 1(a)(1), restructured provision by adding cl. (i) and designating existing provision as cl. (ii).
- § 402(a): Pub. L. 94–267, § 1(a)(3), added par. (6).

## § 403: Taxation of employee annuities

- § 403(a)(4): Pub. L. 94–267, § 1(b)(2), substituted “a payment” for “the lump-sum distribution”.
- § 403(a)(4)(A): Pub. L. 94–267, § 1(b)(1), restructured provisions by adding cl. (i) and designating existing provision as cl. (ii).
- § 403(a)(5): Pub. L. 94–267, § 1(b)(3), added par. (5).

## § 404: Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan

- § 404(a)(2): Pub. L. 94–267 substituted “(19), and (20)” for “and (19)”.