ILinkManager linkManager = (ILinkManager) teamRepository.getClientLibrary(ILinkManager.class);
IReference source = linkManager.referenceFactory().createReferenceToItem(buildResultHandle);
ILinkCollection referencesToResults = linkManager.findLinksBySource(BuildLinkTypes.INCLUDED_WORK_ITEMS, source, monitor).getAllLinksFromHereOn();

for (Object object : referencesToResults) {
    ILink link = (ILink) object;
    IWorkItemHandle workItemHandle = (IWorkItemHandle) link.getTargetRef().resolve();
    if (workItemHandle != null) {
        includedWorkItems.add(workItemHandle);
    }
}