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CHAPTER 6--REQUIRED MINIMUM DISTRIBUTIONS- …

CHAPTER 6--REQUIRED MINIMUM DISTRIBUTIONS- …

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the rules for calculating minimum distributions were found in the 1987 proposed regulations. For more information on the minimum required distribution rules as amended by the Small Business Job Protection Act of 1996 effective for years beginning after December 31, 1996, see CPE Technical Topics for 1999.

  Minimum

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