TSP Definitions| TSP Definitions: IRS Code |
| TSP Definitions |
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The Internal Revenue Code, in 26 United States Code (U.S.C) section 7701(j), states that the TSP is to be treated as a trust qualified under 26 U.S.C. section 401(a) which is exempt from taxation under 26 U.S.C. section 501(a).
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