Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)
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Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.404%28d%29-1T&asof=1974-05-13 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.