2024 26 CFR 1.162-21 – Denial of deduction for certain fines, penalties, and other amounts

2023 26 CFR 1.162-21 – Denial of deduction for certain fines, penalties, and other amounts

2022 26 CFR 1.162-21 – Denial of deduction for certain fines, penalties, and other amounts

2021 26 CFR 1.162-21 – Denial of deduction for certain fines, penalties, and other amounts

2015 26 CFR 1.162-21 – Fines and penalties

2014 26 CFR 1.162-21 – Fines and penalties

2010 26 CFR 1.162-21 – Fines and penalties

2009 26 CFR 1.162-21 – Fines and penalties