2024 26 CFR 1.706-5 – Taxable year determination

2023 26 CFR 1.706-5 – Taxable year determination

2022 26 CFR 1.706-5 – Taxable year determination

2021 26 CFR 1.706-5 – Taxable year determination

2015 26 CFR 1.706-5 – Taxable year determination