Versions of 26 CFR 1.987-5 - Recognition of section 987 gain or loss on LawServer 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