2024 26 CFR 1.461-5 – Recurring item exception

2023 26 CFR 1.461-5 – Recurring item exception

2022 26 CFR 1.461-5 – Recurring item exception

2021 26 CFR 1.461-5 – Recurring item exception

2015 26 CFR 1.461-5 – Recurring item exception

2014 26 CFR 1.461-5 – Recurring item exception

2010 26 CFR 1.461-5 – Recurring item exception

2009 26 CFR 1.461-5 – Recurring item exception