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PART III. DEFINITIONS, CORRECTION PRINCIPLES, AND RULES OF GENERAL APPLICABILITY

SECTION 5. DEFINITIONS

Internal Revenue Bulletin 1998-12 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Qualification Failure. .02 Favorable Letter. .03 Maximum Payment Amount. .04 Qualified Plan. .05 § 403(b) Plan. .06 Under Examination.

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▸Contents — Internal Revenue Bulletin 1998-12

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