Versions of 26 CFR 1.987-3 - Determination of section 987 taxable income or loss of an owner of a section 987 QBU on LawServer 2024 26 CFR 1.987-3 – Determination of section 987 taxable income or loss of an owner of a section 987 QBU 2023 26 CFR 1.987-3 – Determination of section 987 taxable income or loss of an owner of a section 987 QBU 2022 26 CFR 1.987-3 – Determination of section 987 taxable income or loss of an owner of a section 987 QBU 2021 26 CFR 1.987-3 – Determination of section 987 taxable income or loss of an owner of a section 987 QBU