Versions of 26 CFR 1.312-3 - Liabilities on LawServer 2024 26 CFR 1.312-3 – Liabilities 2023 26 CFR 1.312-3 – Liabilities 2022 26 CFR 1.312-3 – Liabilities 2021 26 CFR 1.312-3 – Liabilities 2015 26 CFR 1.312-3 – Liabilities 2014 26 CFR 1.312-3 – Liabilities 2010 26 CFR 1.312-3 – Liabilities 2009 26 CFR 1.312-3 – Liabilities.