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IRS CPE: Issues Related to the Repeal of IRC Section 415(e) (PDF)
Internal Revenue Service [IRS] Link to more items from this source
Nov. 4, 2002
65 pages; rev. April 2002. Excerpt: Guidance on the implementation of the repeal of the section 415(e) and on issues arising under other Code sections that are affected by the repeal of section 415(e).

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