Versions of 26 CFR 1.199A-1 - Operational rules on LawServer 2024 26 CFR 1.199A-1 – Operational rules 2023 26 CFR 1.199A-1 – Operational rules 2022 26 CFR 1.199A-1 – Operational rules 2021 26 CFR 1.199A-1 – Operational rules