Include notes

Treas. Reg. § 1.72-7

Adjustment in investment where a contract contains a refund feature.

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.72-7&asof=1996-05-01 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.