2024 26 CFR 5c.1305-1 – Special income averaging rules for taxpayers otherwise required to compute tax in accordance with § 5c.1256-3

2023 26 CFR 5c.1305-1 – Special income averaging rules for taxpayers otherwise required to compute tax in accordance with § 5c.1256-3

2022 26 CFR 5c.1305-1 – Special income averaging rules for taxpayers otherwise required to compute tax in accordance with § 5c.1256-3.

2021 26 CFR 5c.1305-1 – Special income averaging rules for taxpayers otherwise required to compute tax in accordance with § 5c.1256-3.

2015 26 CFR 5c.1305-1 – Special income averaging rules for taxpayers otherwise required to compute tax in accordance with §5c.1256-3

2014 26 CFR 5c.1305-1 – Special income averaging rules for taxpayers otherwise required to compute tax in accordance with §5c.1256-3