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Treas. Reg. § 1.407-1

Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation.

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Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.407-1&asof=1979-02-20 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.