Versions of 26 CFR 1.853-2 - Effect of election on LawServer 2024 26 CFR 1.853-2 – Effect of election 2023 26 CFR 1.853-2 – Effect of election 2022 26 CFR 1.853-2 – Effect of election 2021 26 CFR 1.853-2 – Effect of election 2015 26 CFR 1.853-2 – Effect of election 2014 26 CFR 1.853-2 – Effect of election 2010 26 CFR 1.853-2 – Effect of election 2009 26 CFR 1.853-2 – Effect of election