2024 26 CFR 1.83-5 – Restrictions that will never lapse

2023 26 CFR 1.83-5 – Restrictions that will never lapse

2022 26 CFR 1.83-5 – Restrictions that will never lapse

2021 26 CFR 1.83-5 – Restrictions that will never lapse

2015 26 CFR 1.83-5 – Restrictions that will never lapse

2014 26 CFR 1.83-5 – Restrictions that will never lapse

2010 26 CFR 1.83-5 – Restrictions that will never lapse