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Rev. Proc. 81-44, 1981-2 C.B. 618, provides guidance for requesting a waiver of the 100…

Internal Revenue Bulletin 2025-1 · 2026-10-03 edition · updated 2026-10-04 · United States

tax imposed under § 4971(b) on a pension plan that fails to meet the minimum funding standards of § 412.

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▸Contents — Internal Revenue Bulletin 2025-1
Internal Revenue Bulletin 2025-1

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