Prop. Treas. Reg. § 1.401(m)-0 Table of contents.

Proposed 2005-03-02 · REG-152354-04 · 70 FR 10062 · Interprets § 401(m) · Would amend § 1.401(m)-0

Par. 6. Section 1.401(m)-0 is amended by adding an entry for § 1.401(m)-2(b)(2)(vi)(C) to read as follows:

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