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Section 391.0
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Scope of section 607 of the Act and the regulations in this part |
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Section 391.1
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Ceiling on deposits |
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Section 391.2
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Nontaxability of deposits |
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Section 391.3
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Establishment of accounts |
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Section 391.4
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Qualified withdrawals |
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Section 391.5
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Tax treatment of qualified withdrawals |
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Section 391.6
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Tax treatment of nonqualified withdrawals |
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Section 391.7
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Certain corporate reorganizations and changes in partnerships, and certain transfers on death |
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Section 391.8
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Consolidated returns |
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Section 391.9
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Transitional rules for existing funds |
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Section 391.10
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Definitions |
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Section 391.11
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Purpose |