Versions of 26 CFR 1.1061-5 - Section 1061(d) transfers to related persons on LawServer 2024 26 CFR 1.1061-5 – Section 1061(d) transfers to related persons 2023 26 CFR 1.1061-5 – Section 1061(d) transfers to related persons 2022 26 CFR 1.1061-5 – Section 1061(d) transfers to related persons 2021 26 CFR 1.1061-5 – Section 1061(d) transfers to related persons