Versions of 26 CFR 1.987-2 - Attribution of items to eligible QBUs; definition of a transfer and related rules on LawServer 2024 26 CFR 1.987-2 – Attribution of items to eligible QBUs; definition of a transfer and related rules 2023 26 CFR 1.987-2 – Attribution of items to eligible QBUs; definition of a transfer and related rules 2022 26 CFR 1.987-2 – Attribution of items to eligible QBUs; definition of a transfer and related rules 2021 26 CFR 1.987-2 – Attribution of items to eligible QBUs; definition of a transfer and related rules