Procedures in connection with the issuance of certain determination letters by the Secretary of the Treasury covering qualifications under Internal Revenue Code
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Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=usc29-1201&asof=1987-12-08 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.