26 USC 45E
§ 45E - Small employer pension plan startup costs
- § 45E - Small employer pension plan startup costs
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability
- Notes
- Inflation Adjusted Items for Certain Years
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2022 Amendment
- Effective Date of 2019 Amendment
- Effective Date of 2002 Amendment
- Effective Date
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