2024 26 CFR 1.6038D-5 – Valuation guidelines

2023 26 CFR 1.6038D-5 – Valuation guidelines

2022 26 CFR 1.6038D-5 – Valuation guidelines

2021 26 CFR 1.6038D-5 – Valuation guidelines

2015 26 CFR 1.6038D-5 – Valuation guidelines