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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter D
Deferred Compensation, Etc.
part I
PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.
subpart D
Treatment of Welfare Benefit Funds
Subpart D. Treatment of Welfare Benefit Funds
§ 419
- Treatment of funded welfare benefit plans
§ 419A
- Qualified asset account; limitation on additions to account