2024 26 CFR 1.905-3 – Adjustments to U.S. tax liability and to current earnings and profits as a result of a foreign tax redetermination

2023 26 CFR 1.905-3 – Adjustments to U.S. tax liability and to current earnings and profits as a result of a foreign tax redetermination

2022 26 CFR 1.905-3 – Adjustments to U.S. tax liability and to current earnings and profits as a result of a foreign tax redetermination

2021 26 CFR 1.905-3 – Adjustments to U.S. tax liability and to current earnings and profits as a result of a foreign tax redetermination