2024 26 CFR 1.199A-6 – Relevant passthrough entities (RPEs), publicly traded partnerships (PTPs), trusts, and estates

2023 26 CFR 1.199A-6 – Relevant passthrough entities (RPEs), publicly traded partnerships (PTPs), trusts, and estates

2022 26 CFR 1.199A-6 – Relevant passthrough entities (RPEs), publicly traded partnerships (PTPs), trusts, and estates

2021 26 CFR 1.199A-6 – Relevant passthrough entities (RPEs), publicly traded partnerships (PTPs), trusts, and estates