Return to Menu Page TSP Features for Civilians
 Chapter 1 IRS Code

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).


To return to your document, click the "close window" icon (or if you are using a browser older than Netscape Navigator 4.06, please use the "Back" browser button).