Versions of 26 CFR 1.7874-12 - Definitions on LawServer 2024 26 CFR 1.7874-12 – Definitions 2023 26 CFR 1.7874-12 – Definitions 2022 26 CFR 1.7874-12 – Definitions 2021 26 CFR 1.7874-12 – Definitions