Versions of 26 CFR 1.861-12 - Characterization rules and adjustments for certain assets on LawServer
2024 26 CFR 1.861-12 – Characterization rules and adjustments for certain assets
2023 26 CFR 1.861-12 – Characterization rules and adjustments for certain assets
2022 26 CFR 1.861-12 – Characterization rules and adjustments for certain assets
2021 26 CFR 1.861-12 – Characterization rules and adjustments for certain assets
2015 26 CFR 1.861-12 – Characterization rules and adjustments for certain assets
2014 26 CFR 1.861-12 – Characterization rules and adjustments for certain assets