2024 26 CFR 1.954-5 – Increase in qualified investments in less developed countries; taxable years of controlled foreign corporations beginning before January 1, 1976

2023 26 CFR 1.954-5 – Increase in qualified investments in less developed countries; taxable years of controlled foreign corporations beginning before January 1, 1976

2022 26 CFR 1.954-5 – Increase in qualified investments in less developed countries; taxable years of controlled foreign corporations beginning before January 1, 1976

2021 26 CFR 1.954-5 – Increase in qualified investments in less developed countries; taxable years of controlled foreign corporations beginning before January 1, 1976

2015 26 CFR 1.954-5 – Increase in qualified investments in less developed countries; taxable years of controlled foreign corporations beginning before January 1, 1976

2014 26 CFR 1.954-5 – Increase in qualified investments in less developed countries; taxable years of controlled foreign corporations beginning before January 1, 1976

2010 26 CFR 1.954-5 – Increase in qualified investments in less developed countries; taxable years of controlled foreign corporations beginning before January 1, 1976

2009 26 CFR 1.954-5 – Increase in qualified investments in less developed countries; taxable years of controlled foreign corporations beginning before January 1, 1976