2024 26 CFR 1.987-4 – Determination of net unrecognized section 987 gain or loss of a section 987 QBU

2023 26 CFR 1.987-4 – Determination of net unrecognized section 987 gain or loss of a section 987 QBU

2022 26 CFR 1.987-4 – Determination of net unrecognized section 987 gain or loss of a section 987 QBU

2021 26 CFR 1.987-4 – Determination of net unrecognized section 987 gain or loss of a section 987 QBU