2024 26 CFR 18.1371-1 – Election to treat distributions as dividends during certain post-termination transition periods

2023 26 CFR 18.1371-1 – Election to treat distributions as dividends during certain post-termination transition periods

2022 26 CFR 18.1371-1 – Election to treat distributions as dividends during certain post-termination transition periods

2021 26 CFR 18.1371-1 – Election to treat distributions as dividends during certain post-termination transition periods

2015 26 CFR 18.1371-1 – Election to treat distributions as dividends during certain post-termination transition periods

2014 26 CFR 18.1371-1 – Election to treat distributions as dividends during certain post-termination transition periods

2010 26 CFR 18.1371-1 – Election to treat distributions as dividends during certain post-termination transition periods

2009 26 CFR 18.1371-1 – Election to treat distributions as dividends during certain post-termination transition periods