Versions of See prior versions of a law on LawServer 2024 26 CFR 12.9 – Election to postpone determination with respect to the presumption described in section 183(d) 2023 26 CFR 12.9 – Election to postpone determination with respect to the presumption described in section 183(d) 2022 26 CFR 12.9 – Election to postpone determination with respect to the presumption described in section 183(d) 2021 26 CFR 12.9 – Election to postpone determination with respect to the presumption described in section 183(d) 2015 26 CFR 12.9 – Election to postpone determination with respect to the presumption described in section 183(d) 2014 26 CFR 12.9 – Election to postpone determination with respect to the presumption described in section 183(d) 2010 26 CFR 12.9 – Election to postpone determination with respect to the presumption described in section 183(d) 2009 26 CFR 12.9 – Election to postpone determination with respect to the presumption described in section 183(d)