2024 26 CFR 1.1561-2 – Special rules for allocating reductions of certain section 1561(a) tax-benefit items

2023 26 CFR 1.1561-2 – Special rules for allocating reductions of certain section 1561(a) tax-benefit items

2022 26 CFR 1.1561-2 – Special rules for allocating reductions of certain section 1561(a) tax-benefit items

2021 26 CFR 1.1561-2 – Special rules for allocating reductions of certain section 1561(a) tax-benefit items

2015 26 CFR 1.1561-2 – Special rules for allocating reductions of certain section 1561(a) tax-benefit items

2014 26 CFR 1.1561-2 – Special rules for allocating reductions of certain section 1561(a) tax-benefit items