Versions of 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 on LawServer 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