Versions of 26 CFR 12.7 - Election to be treated as a DISC on LawServer 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