Versions of 26 CFR 1.851-5 - Examples on LawServer 2024 26 CFR 1.851-5 – Examples 2023 26 CFR 1.851-5 – Examples 2022 26 CFR 1.851-5 – Examples 2021 26 CFR 1.851-5 – Examples 2015 26 CFR 1.851-5 – Examples 2014 26 CFR 1.851-5 – Examples 2010 26 CFR 1.851-5 – Examples 2009 26 CFR 1.851-5 – Examples