2024 26 CFR 1.181-4 – Special rules

2023 26 CFR 1.181-4 – Special rules

2022 26 CFR 1.181-4 – Special rules

2021 26 CFR 1.181-4 – Special rules

2015 26 CFR 1.181-4 – Special rules

2014 26 CFR 1.181-4 – Special rules