Chapter 12. Deferred Compensation, Etc

Article 1. Adoption of Subchapter D of the Internal Revenue Code Relating to Deferred Compensation, Etc

• Ca. Rev. and Tax. Code § 24601 Applicability of Irc Relating to Deferred Compensation
• Ca. Rev. and Tax. Code § 24602 California Qualified Stock Option

Article 2. Exceptions to Part I of Subchapter D of the Internal Revenue Code, Relating to Pension, Profit-Sharing, Stock Bonus Plans, Etc

• Ca. Rev. and Tax. Code § 24611 Applicability of Irc Section 404
• Ca. Rev. and Tax. Code § 24612 Irc Sections 413(b)(6) and 413(c)(5) Not Applicable