2024 26 CFR 1.9003-1 – Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years

2023 26 CFR 1.9003-1 – Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years

2022 26 CFR 1.9003-1 – Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years

2021 26 CFR 1.9003-1 – Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years

2015 26 CFR 1.9003-1 – Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years

2014 26 CFR 1.9003-1 – Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years

2010 26 CFR 1.9003-1 – Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years

2009 26 CFR 1.9003-1 – Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years