Versions of 26 CFR 1.987-12 - Deferral of section 987 gain or loss on LawServer 2024 26 CFR 1.987-12 – Deferral of section 987 gain or loss 2023 26 CFR 1.987-12 – Deferral of section 987 gain or loss 2022 26 CFR 1.987-12 – Deferral of section 987 gain or loss 2021 26 CFR 1.987-12 – Deferral of section 987 gain or loss