Include notes

Treas. Reg. § 1.409A-4

Calculation of income inclusion. [Reserved]

eCFR amendment effective 2016-05-18 · current text
Calculation of income inclusion. [Reserved]
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.409A-4&asof=2008-04-01 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.