Include notes

Treas. Reg. § 1.72-14

Exceptions from application of principles of section 72.

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.72-14&asof=1995-01-04 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.