2024 26 CFR 1.25A-5 – Special rules relating to characterization and timing of payments

2023 26 CFR 1.25A-5 – Special rules relating to characterization and timing of payments

2022 26 CFR 1.25A-5 – Special rules relating to characterization and timing of payments

2021 26 CFR 1.25A-5 – Special rules relating to characterization and timing of payments

2020 26 CFR 1.25A-5 – Special rules relating to characterization and timing of payments

2019 26 CFR 1.25A-5 – Special rules relating to characterization and timing of payments

2016 26 CFR 1.25A-5 – Special rules relating to characterization and timing of payments

2015 26 CFR 1.25A-5 – Special rules relating to characterization and timing of payments

2014 26 CFR 1.25A-5 – Special rules relating to characterization and timing of payments

2010 26 CFR 1.25A-5 – Special rules relating to characterization and timing of payments

2009 26 CFR 1.25A-5 – Special rules relating to characterization and timing of payments.