### Question
What is the definition of applicable section?


### Answer
The definition of **applicable section** is as follows in *26 U.S.C. § 414*:

> section 79, 106, 117(d), 125, 127, 129, 132, 137, 274(j), 505, or 4980B

#### Citation:
  - *26 U.S.C. § 414*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart B-Special Rules**

