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These IRS Statements are available at https://www
from the top result below
https://www.irs.gov/irb/2025-01_IRB
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https://www.irs.gov/publications/p17
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https://www.irs.gov/newsroom/disaster-relief-frequent-asked-questions-retirement-plans-and-iras-under-the-secure-20-act-of-2022
gov to ensure that taxpayers, who may have relied on a prior version, can locate that version if they later need to do so
https://www.irs.gov/publications/p541
If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS
https://www.irs.gov/node/49746
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https://www.irs.gov/publications/p519
If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS
https://www.irs.gov/publications/p225
If you need more information on a subject, get the specific IRS tax publication covering that subject
https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-termination-of-plan
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https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-exceptions-to-tax-on-early-distributions
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https://www.irs.gov/publications/p15
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