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Text of Proposed Regulations on Dependent Care Expenses (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
May 24, 2006
8 pages; these regulations affect dependent care assistance programs sponsored by employers because they describe the kinds of expenses that may qualify for reimbursement to the employee. Excerpt: This document contains proposed regulations regarding the credit for expenses for household and dependent care services necessary for gainful employment.

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