Treatment of distributions where substantially all contributions are employee contributions (temporary).
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Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.72%28e%29-1T&asof=1984-01-26 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.