IRS Regulations section 1.401(a)(9)-6

I'm not familiar with the specific regulation you refer to. But Cornell University law school has a website with the code and regulations. The start page for the regulations is here:

GPO version can be found here:

I would be interested to know what search engine you used for that phrase. I tried the three most popular and the first hit was the actual text??????

I used the search window in on the IRS page.

This what I found by using a Google site search, it was hit #3, I think. A minute or two at most, including time to write this post.

Google search text: site:

Top Ten Result:

That would be your mistake. Use google's advanced search feature to limit your search to irs.gov. You will be better results than using the IRS search engine directly.

The same is true of many other popular web sites.

Regards, Bill

Thank you, yes, it was the Google advanced search that I was referring to.

Slightly off-topic, I find I recently want to apply some kind of Cockney rhyming logic to "Google" to turn it into "Barney", as in "we could just Barney that on the web".