Versions of 26 CFR 1.1502-51 - Consolidated section 951A on LawServer 2024 26 CFR 1.1502-51 – Consolidated section 951A 2023 26 CFR 1.1502-51 – Consolidated section 951A 2022 26 CFR 1.1502-51 – Consolidated section 951A 2021 26 CFR 1.1502-51 – Consolidated section 951A