Include notes

Treas. Reg. § 1.72(p)-1

Loans treated as distributions.

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.72%28p%29-1&asof=1999-10-25 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.