Versions of 26 CFR 1.45Q-0 - Table of Contents on LawServer 2024 26 CFR 1.45Q-0 – Table of Contents 2023 26 CFR 1.45Q-0 – Table of Contents 2022 26 CFR 1.45Q-0 – Table of Contents 2021 26 CFR 1.45Q-0 – Table of Contents