2024 26 CFR 1.1312-5 – Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs

2023 26 CFR 1.1312-5 – Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs

2022 26 CFR 1.1312-5 – Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs

2021 26 CFR 1.1312-5 – Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs

2015 26 CFR 1.1312-5 – Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs

2014 26 CFR 1.1312-5 – Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs

2010 26 CFR 1.1312-5 – Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs

2009 26 CFR 1.1312-5 – Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs