What is the rule of thumb noted in the text pertaining to the taxability of retirement plan

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What is the “rule of thumb” noted in the text pertaining to the taxability of retirement plan distributions?
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Fundamentals Of Taxation 2015

ISBN: 9781259293092

8th Edition

Authors: Ana Cruz, Michael Deschamps, Frederick Niswander, Debra Prendergast, Dan Schisler, Jinhee Trone

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