§45AA. Military spouse retirement plan eligibility credit for small employers — Inbound Citations
26 U.S.C. § 45AA
Cited by 3 provisions in release 119-102.
Citations to 26 U.S.C. § 45AA as a whole
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(F) section 45AA (military spouse retirement plan eligibility credit),
Citations to §45AA(a)
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(41) in the case of an eligible small employer (as defined in section 45AA(c)), the military spouse retirement plan eligibility credit determined under section 45AA(a).
Citations to §45AA(c)
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(41) in the case of an eligible small employer (as defined in section 45AA(c)), the military spouse retirement plan eligibility credit determined under section 45AA(a).