2024 26 CFR 1.528-4 – Substantiality test

2023 26 CFR 1.528-4 – Substantiality test

2022 26 CFR 1.528-4 – Substantiality test

2021 26 CFR 1.528-4 – Substantiality test

2015 26 CFR 1.528-4 – Substantiality test

2014 26 CFR 1.528-4 – Substantiality test

2010 26 CFR 1.528-4 – Substantiality test

2009 26 CFR 1.528-4 – Substantiality test