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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2004-26 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides a method for determining the source of a pension payment to a nonresident alien individual from a defined benefit plan where the trust forming part of the plan is a trust created or organized in the United States that constitutes a qualified trust under § 401(a) of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 2004-26
Internal Revenue Bulletin 2004-26

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