Versions of 26 CFR 1.996-5 - Adjustment to basis on LawServer 2024 26 CFR 1.996-5 – Adjustment to basis 2023 26 CFR 1.996-5 – Adjustment to basis 2022 26 CFR 1.996-5 – Adjustment to basis 2021 26 CFR 1.996-5 – Adjustment to basis 2015 26 CFR 1.996-5 – Adjustment to basis 2014 26 CFR 1.996-5 – Adjustment to basis 2010 26 CFR 1.996-5 – Adjustment to basis 2009 26 CFR 1.996-5 – Adjustment to basis