2024 26 CFR 1.534-2 – Burden of proof as to unreasonable accumulations in cases before the Tax Court

2023 26 CFR 1.534-2 – Burden of proof as to unreasonable accumulations in cases before the Tax Court

2022 26 CFR 1.534-2 – Burden of proof as to unreasonable accumulations in cases before the Tax Court

2021 26 CFR 1.534-2 – Burden of proof as to unreasonable accumulations in cases before the Tax Court

2015 26 CFR 1.534-2 – Burden of proof as to unreasonable accumulations in cases before the Tax Court

2014 26 CFR 1.534-2 – Burden of proof as to unreasonable accumulations in cases before the Tax Court

2010 26 CFR 1.534-2 – Burden of proof as to unreasonable accumulations in cases before the Tax Court

2009 26 CFR 1.534-2 – Burden of proof as to unreasonable accumulations in cases before the Tax Court