TSP Features for Civilians| Chapter 1 IRS Code |
| TSP Features for Civilians |
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The Internal Revenue Code, in 26 U.S.C Subsection 7701(j), states that the TSP is to be treated as a trust qualified under 26 U.S.C. Subsection 401(a) which is exempt from taxation under 26 U.S.C. Subsection 501(a).
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