SECTION 3. EFFECT OF EPCRS; RELIANCE

Internal Revenue Bulletin 2018-42 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Effect of EPCRS on retirement plans..................................................................................................................................616 .02 Compliance statement...........................................................................................................................................................616 .03 Excise and other taxes..........................................................................................................................................................616 .04 Reliance.................................................................................................................................................................................616

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Bulletin 2018-42

Internal Revenue Bulletin 2018-42

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.