2024 26 CFR 1.6038D-0 – Outline of regulation provisions

2023 26 CFR 1.6038D-0 – Outline of regulation provisions

2022 26 CFR 1.6038D-0 – Outline of regulation provisions

2021 26 CFR 1.6038D-0 – Outline of regulation provisions

2015 26 CFR 1.6038D-0 – Outline of regulation provisions