Versions of 26 CFR 1.706-5 - Taxable year determination on LawServer 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