Versions of 26 CFR 1.6038D-5 - Valuation guidelines on LawServer 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