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Rev. Rul. 2026-1, page 299.

Internal Revenue Bulletin 2026-2 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Treasury Regulations thereunder, effective January 1, 2026.

Finding Lists begin on page ii.

EMPLOYEE PLANS, INCOME TAX

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▸Contents — Internal Revenue Bulletin 2026-2

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