Versions of 26 CFR 1.199A-5 - Specified service trades or businesses and the trade or business of performing services as an employee on LawServer 2024 26 CFR 1.199A-5 – Specified service trades or businesses and the trade or business of performing services as an employee 2023 26 CFR 1.199A-5 – Specified service trades or businesses and the trade or business of performing services as an employee 2022 26 CFR 1.199A-5 – Specified service trades or businesses and the trade or business of performing services as an employee 2021 26 CFR 1.199A-5 – Specified service trades or businesses and the trade or business of performing services as an employee