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Refer to Code Sec. 408(d)(8). Is the exclusion from income available for all IRA owners, regardless of their age? What was the initial expiration date

Refer to Code Sec. 408(d)(8). Is the exclusion from income available for all IRA owners, regardless of their age? What was the initial expiration date for this provision? What is the current expiration date for the exclusion and what most recent Act of Congress made the change to extend the expiration date?

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