2024 26 CFR 1.987-5 – Recognition of section 987 gain or loss

2023 26 CFR 1.987-5 – Recognition of section 987 gain or loss

2022 26 CFR 1.987-5 – Recognition of section 987 gain or loss

2021 26 CFR 1.987-5 – Recognition of section 987 gain or loss

2015 26 CFR 1.987-5 – Transition rules for certain qualified business units using a profit and loss method of accounting for taxable years beginning before January 1, 1987

2014 26 CFR 1.987-5 – Transition rules for certain qualified business units using a profit and loss method of accounting for taxable years beginning before January 1, 1987

2010 26 CFR 1.987-5 – Transition rules for certain qualified business units using a profit and loss method of accounting for taxable years beginning before January 1, 1987

2009 26 CFR 1.987-5 – Transition rules for certain qualified business units using a profit and loss method of accounting for taxable years beginning before January 1, 1987