Versions of 26 CFR 1.987-4 - Determination of net unrecognized section 987 gain or loss of a section 987 QBU on LawServer 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