Page 555 - Large Business IRS Training Guides
P. 555

Treas. Reg. §1.451-5












               • Effective July 15, 2019, Treas. Reg.



                     §1.451-5 was revoked.







               • These are the two-year deferral and multi-


                     year deferral methods.

























                                                                                                                                     56
   550   551   552   553   554   555   556   557   558   559   560