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title 26
Internal Revenue
chapter I-i5
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
§ 1.409A-4
Calculation of income inclusion. [Reserved]
View all text of Part 1 [§ 1.401-0 - § 1.409(p)-1T]
§ 1.409A-4 - Calculation of income inclusion. [Reserved]