2024 26 CFR 54.4977-1T – Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary)

2023 26 CFR 54.4977-1T – Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary)

2022 26 CFR 54.4977-1T – Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary)

2021 26 CFR 54.4977-1T – Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary)

2020 26 CFR 54.4977-1T – Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary)

2019 26 CFR 54.4977-1T – Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary)

2016 26 CFR 54.4977-1T – Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary)

2015 26 CFR 54.4977-1T – Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary)

2014 26 CFR 54.4977-1T – Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary)