2024 26 CFR 1.992-2 – Election to be treated as a DISC

2023 26 CFR 1.992-2 – Election to be treated as a DISC

2022 26 CFR 1.992-2 – Election to be treated as a DISC

2021 26 CFR 1.992-2 – Election to be treated as a DISC

2015 26 CFR 1.992-2 – Election to be treated as a DISC

2014 26 CFR 1.992-2 – Election to be treated as a DISC

2010 26 CFR 1.992-2 – Election to be treated as a DISC

2009 26 CFR 1.992-2 – Election to be treated as a DISC