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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter D. Deferred Compensation, Etc. |
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Part III. RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS |
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SubPart B. Benefit Limitations Under Single-Employer Plans |
| § 436. Funding-based limits on benefits and benefit accruals under single-employer plans |