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並前往https://www.govinfo.gov/app/details/CFR-2016-title26-vol6/CFR-2016-title26-vol6-sec1-401a4-6

26 CFR § 1.401(a)(4)-6 - Contributory defined benefit plans.

Part 1 - INCOME TAXES (CONTINUED) Subjgrp - Pension, Profit-Sharing, Stock Bonus Plans, Etc. Section § 1.401(A)(4)-6 - Contributory defined benefit plans.

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