Section 125 of the U.S. Code Internal Revenue Code (IRC) Section 125 Section 125 26 U.S.C. § 125(d)(2) section 125 specific requirements IRC Section 125(f) 26 U.S.C. § 125 Section 125 specific requirements See 26 U.S.C. § 125(b)(2) their section of the tax code See 26 U.S.C. § 125(b) 26 U.S.C. § 125 Section 125 Section 125 26 U.S.C. § 125(d)(1) section 125 Section 125 See 26 U.S.C. § 125(b)(1) IRC Section 125(f) Section 125 26 U.S.C. § 125(a)