2024 26 CFR 1.83-2 – Election to include in gross income in year of transfer

2023 26 CFR 1.83-2 – Election to include in gross income in year of transfer

2022 26 CFR 1.83-2 – Election to include in gross income in year of transfer

2021 26 CFR 1.83-2 – Election to include in gross income in year of transfer

2015 26 CFR 1.83-2 – Election to include in gross income in year of transfer

2014 26 CFR 1.83-2 – Election to include in gross income in year of transfer

2010 26 CFR 1.83-2 – Election to include in gross income in year of transfer

2009 26 CFR 1.83-2 – Election to include in gross income in year of transfer