Versions of 26 CFR 1.5000C-7 - Effective/applicability date on LawServer 2024 26 CFR 1.5000C-7 – Effective/applicability date 2023 26 CFR 1.5000C-7 – Effective/applicability date 2022 26 CFR 1.5000C-7 – Effective/applicability date 2021 26 CFR 1.5000C-7 – Effective/applicability date