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IRS RulingsIRS Rulings and Regulations (Retirement Plans Related)

In its role in administering the tax laws enacted by the Congress, the IRS must take the specifics of these laws and translate them into detailed regulations, rules and procedures.

The Office of Chief Counsel fills this crucial role by producing several different kinds of documents and publications that provide guidance to taxpayers, firms and charitable groups.

This section provides highlights of these documents that affect retirement plans.

Other rulings from other are also included

Items ( click on item to see list of documents)

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