Versions of 26 CFR 1.59A-5 - Base erosion minimum tax amount on LawServer 2024 26 CFR 1.59A-5 – Base erosion minimum tax amount 2023 26 CFR 1.59A-5 – Base erosion minimum tax amount 2022 26 CFR 1.59A-5 – Base erosion minimum tax amount 2021 26 CFR 1.59A-5 – Base erosion minimum tax amount 2020 26 CFR 1.59A-5 – Base erosion minimum tax amount