2024 26 CFR 1.179C-1 – Election to expense certain refineries

2023 26 CFR 1.179C-1 – Election to expense certain refineries

2022 26 CFR 1.179C-1 – Election to expense certain refineries

2021 26 CFR 1.179C-1 – Election to expense certain refineries

2015 26 CFR 1.179C-1 – Election to expense certain refineries

2014 26 CFR 1.179C-1 – Election to expense certain refineries