2024 26 CFR 1.1061-3 – Exceptions to the definition of an API

2023 26 CFR 1.1061-3 – Exceptions to the definition of an API

2022 26 CFR 1.1061-3 – Exceptions to the definition of an API

2021 26 CFR 1.1061-3 – Exceptions to the definition of an API