2024 26 CFR 1.245A-5 – Limitation of section 245A deduction and section 954(c)(6) exception

2023 26 CFR 1.245A-5 – Limitation of section 245A deduction and section 954(c)(6) exception

2022 26 CFR 1.245A-5 – Limitation of section 245A deduction and section 954(c)(6) exception

2021 26 CFR 1.245A-5 – Limitation of section 245A deduction and section 954(c)(6) exception