2024 26 CFR 1.451-8 – Advance payments for goods, services, and certain other items

2023 26 CFR 1.451-8 – Advance payments for goods, services, and certain other items

2022 26 CFR 1.451-8 – Advance payments for goods, services, and certain other items

2021 26 CFR 1.451-8 – Advance payments for goods, services, and certain other items