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American Bar Association on Updating Cafeteria Plan Documents

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US CODE: Title 26, Section 125. Cafeteria plans

TITLE 26 - INTERNAL REVENUE CODE/Subtitle A - Income Taxes/CHAPTER 1 - NORMAL TAXES AND SURTAXES/Subchapter B - Computation of Taxable Income/PART III - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME.

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