2024 26 CFR 1.59A-1 – Base erosion and anti-abuse tax

2023 26 CFR 1.59A-1 – Base erosion and anti-abuse tax

2022 26 CFR 1.59A-1 – Base erosion and anti-abuse tax

2021 26 CFR 1.59A-1 – Base erosion and anti-abuse tax

2020 26 CFR 1.59A-1 – Base erosion and anti-abuse tax