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)