id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-1852	Shepard, Ira; McMahon, Martin	Recent Developments in Federal Income Taxation: The Year 2000	2022	139	.pdf	application/pdf	63158	2990	53	§§ 1.460-1 through 1.460-6, under § 460. §§ 1.125-1,-2, and -4 that would extend to dependent care assistance and adoption assistance the availability of mid-year cafeteria plan elections based on a change of status, under the same terms that apply to mid-year elections with respect to medical and group term life insurance under Reg.	cache/ftr-1852.pdf	txt/ftr-1852.txt