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SECTION 5. GENERAL RULES

Internal Revenue Bulletin 2000-42 · 2026-10-03 edition · updated 2026-10-04 · United States

RELATING TO FUNDING METHODS

.01 Amortization bases .02 Consistent compensation limitation

in normal cost determination .03 Consistent compensation inclusion

in normal cost determination

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▸Contents — Internal Revenue Bulletin 2000-42
Internal Revenue Bulletin 2000-42

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