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