2024 26 CFR 12.7 – Election to be treated as a DISC

2023 26 CFR 12.7 – Election to be treated as a DISC

2022 26 CFR 12.7 – Election to be treated as a DISC

2021 26 CFR 12.7 – Election to be treated as a DISC

2015 26 CFR 12.7 – Election to be treated as a DISC

2014 26 CFR 12.7 – Election to be treated as a DISC