Versions of 26 CFR 1.108-5 - Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993 on LawServer 2024 26 CFR 1.108-5 – Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993 2023 26 CFR 1.108-5 – Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993 2022 26 CFR 1.108-5 – Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993 2021 26 CFR 1.108-5 – Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993 2015 26 CFR 1.108-5 – Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993 2014 26 CFR 1.108-5 – Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993 2010 26 CFR 1.108-5 – Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993 2009 26 CFR 1.108-5 – Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993