Include notes

Treas. Reg. § 1.72-13

Special rule for employee contributions recoverable in three years.

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.72-13&asof=1977-10-25 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.