2024 26 CFR 1.461-1 – General rule for taxable year of deduction

2023 26 CFR 1.461-1 – General rule for taxable year of deduction

2022 26 CFR 1.461-1 – General rule for taxable year of deduction

2021 26 CFR 1.461-1 – General rule for taxable year of deduction

2015 26 CFR 1.461-1 – General rule for taxable year of deduction

2014 26 CFR 1.461-1 – General rule for taxable year of deduction

2010 26 CFR 1.461-1 – General rule for taxable year of deduction

2009 26 CFR 1.461-1 – General rule for taxable year of deduction