2024 26 CFR 54.4978-1T – Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary)

2023 26 CFR 54.4978-1T – Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary)

2022 26 CFR 54.4978-1T – Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary)

2021 26 CFR 54.4978-1T – Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary)

2020 26 CFR 54.4978-1T – Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary)

2019 26 CFR 54.4978-1T – Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary)

2016 26 CFR 54.4978-1T – Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary)

2015 26 CFR 54.4978-1T – Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary)

2014 26 CFR 54.4978-1T – Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary)