2024 CFR > Title 26 > Chapter I > Subchapter A > Part 1 > special rule; definitions

2023 CFR > Title 26 > CHAPTER I > SUBCHAPTER A > PART 1 > special rule; definitions

2022 CFR > Title 26 > Chapter I > Subchapter A > Part 1 > Special Rule; Definitions – Special Rule; Definitions

2021 CFR > Title 26 > Chapter I > Subchapter A > Part 1 > special rule; definitions – special rule; definitions