2024 26 CFR 1.1445-5 – Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates
2023 26 CFR 1.1445-5 – Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates
2022 26 CFR 1.1445-5 – Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates
2021 26 CFR 1.1445-5 – Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates
2015 26 CFR 1.1445-5 – Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates
2014 26 CFR 1.1445-5 – Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates
2010 26 CFR 1.1445-5 – Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates
2009 26 CFR 1.1445-5 – Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates