Versions of 26 CFR 1.951A-5 - Treatment of GILTI inclusion amounts on LawServer 2024 26 CFR 1.951A-5 – Treatment of GILTI inclusion amounts 2023 26 CFR 1.951A-5 – Treatment of GILTI inclusion amounts 2022 26 CFR 1.951A-5 – Treatment of GILTI inclusion amounts 2021 26 CFR 1.951A-5 – Treatment of GILTI inclusion amounts