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