Assertion: proposed regulation | /r/HasProperty | the fourth
Facets:
Source sentences:
text: These proposed regulations, on which taxpayers may rely for purposes of section 430 of the Code for plan years beginning in 2008, are the fourth in a series of proposed regulations under section 430 of the Code as added by PPA '06, as well as proposed regulations under section 4971 of the Code that, among other things, pertain to quarterly contributions and the excise tax on liquidity shortfalls.