Versions of 26 CFR 1.902-4 - Rules for distributions attributable to accumulated profits for taxable years in which a first-tier corporation was a less developed country corporation on LawServer 2024 26 CFR 1.902-4 – Rules for distributions attributable to accumulated profits for taxable years in which a first-tier corporation was a less developed country corporation 2023 26 CFR 1.902-4 – Rules for distributions attributable to accumulated profits for taxable years in which a first-tier corporation was a less developed country corporation 2022 26 CFR 1.902-4 – Rules for distributions attributable to accumulated profits for taxable years in which a first-tier corporation was a less developed country corporation 2021 26 CFR 1.902-4 – Rules for distributions attributable to accumulated profits for taxable years in which a first-tier corporation was a less developed country corporation 2015 26 CFR 1.902-4 – Rules for distributions attributable to accumulated profits for taxable years in which a first-tier corporation was a less developed country corporation 2014 26 CFR 1.902-4 – Rules for distributions attributable to accumulated profits for taxable years in which a first-tier corporation was a less developed country corporation 2010 26 CFR 1.902-4 – Rules for distributions attributable to accumulated profits for taxable years in which a first-tier corporation was a less developed country corporation 2009 26 CFR 1.902-4 – Rules for distributions attributable to accumulated profits for taxable years in which a first-tier corporation was a less developed country corporation