Versions of 26 CFR 1.108-4 - Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code on LawServer 2024 26 CFR 1.108-4 – Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code 2023 26 CFR 1.108-4 – Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code 2022 26 CFR 1.108-4 – Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code 2021 26 CFR 1.108-4 – Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code 2015 26 CFR 1.108-4 – Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code 2014 26 CFR 1.108-4 – Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code 2010 26 CFR 1.108-4 – Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code 2009 26 CFR 1.108-4 – Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code