2024 26 CFR 1.547-5 – Deduction denied in case of fraud or wilful failure to file timely return

2023 26 CFR 1.547-5 – Deduction denied in case of fraud or wilful failure to file timely return

2022 26 CFR 1.547-5 – Deduction denied in case of fraud or wilful failure to file timely return

2021 26 CFR 1.547-5 – Deduction denied in case of fraud or wilful failure to file timely return

2015 26 CFR 1.547-5 – Deduction denied in case of fraud or wilful failure to file timely return

2014 26 CFR 1.547-5 – Deduction denied in case of fraud or wilful failure to file timely return

2010 26 CFR 1.547-5 – Deduction denied in case of fraud or wilful failure to file timely return

2009 26 CFR 1.547-5 – Deduction denied in case of fraud or wilful failure to file timely return