2024 26 CFR 1.956-3 – Certain trade or service receivables acquired from United States persons

2023 26 CFR 1.956-3 – Certain trade or service receivables acquired from United States persons

2022 26 CFR 1.956-3 – Certain trade or service receivables acquired from United States persons

2021 26 CFR 1.956-3 – Certain trade or service receivables acquired from United States persons