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