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