Other guidance.

(iii) Other guidance. The Commissioner may provide guidance regarding the rules applicable to terminated plans (and plans that are deemed to have been terminated pursuant to paragraph (b)(3)(i)(B) of this section) in revenue rulings, notices, and other guidance published in the Internal Revenue Bulletin. See 601.601(d) of this chapter.

Source

26 CFR § 1.415(b)-1


Scoping language

None
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