Versions of 26 CFR 1.812-5 - Offset on LawServer 2024 26 CFR 1.812-5 – Offset 2023 26 CFR 1.812-5 – Offset 2022 26 CFR 1.812-5 – Offset 2021 26 CFR 1.812-5 – Offset 2015 26 CFR 1.812-5 – Offset 2014 26 CFR 1.812-5 – Offset 2010 26 CFR 1.812-5 – Offset 2009 26 CFR 1.812-5 – Offset