Include notes

I.R.C. § 407

Certain employees of domestic subsidiaries engaged in business outside the United States

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=irc-407&asof=1979-02-20 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.