Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan
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Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=irc-404&asof=1978-02-27 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.