PART III. DEFINITIONS, CORRECTION PRINCIPLES, AND RULES OF GENERAL APPLICABILITY
SECTION 5. DEFINITIONS
Internal Revenue Bulletin 2003-25 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Definitions for Qualified Plans ................................................................................................................... 1057 .02 Definitions for 403(b) Plans . ...................................................................................................................... 1059 .03 Under Examination ...................................................................................................................................... 1059 .04 SEP ............................................................................................................................................................... 1060 .05 SIMPLE IRA Plan . ...................................................................................................................................... 1060
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