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