Versions of 26 CFR 1.45Q-5 - Recapture of Credit on LawServer 2024 26 CFR 1.45Q-5 – Recapture of Credit 2023 26 CFR 1.45Q-5 – Recapture of Credit 2022 26 CFR 1.45Q-5 – Recapture of Credit 2021 26 CFR 1.45Q-5 – Recapture of Credit