§45E. Small employer pension plan startup costs — Inbound Citations
26 U.S.C. § 45E
Cited by 3 provisions in release 119-102.
Citations to §45E(a)
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(14) in the case of an eligible employer (as defined in section 45E(c)), the small employer pension plan startup cost credit determined under section 45E(a),
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(10) the small employer pension plan startup cost credit determined under section 45E(a),
Citations to §45E(c)
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(14) in the case of an eligible employer (as defined in section 45E(c)), the small employer pension plan startup cost credit determined under section 45E(a),