2024 26 CFR 1.957-3 – United States person defined

2023 26 CFR 1.957-3 – United States person defined

2022 26 CFR 1.957-3 – United States person defined

2021 26 CFR 1.957-3 – United States person defined

2015 26 CFR 1.957-3 – United States person defined

2014 26 CFR 1.957-3 – United States person defined

2010 26 CFR 1.957-3 – United States person defined

2009 26 CFR 1.957-3 – United States person defined