Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.
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Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.72-17A&asof=1960-04-18 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.