2024 26 CFR 1.1014-4 – Uniformity of basis; adjustment to basis

2023 26 CFR 1.1014-4 – Uniformity of basis; adjustment to basis

2022 26 CFR 1.1014-4 – Uniformity of basis; adjustment to basis

2021 26 CFR 1.1014-4 – Uniformity of basis; adjustment to basis

2015 26 CFR 1.1014-4 – Uniformity of basis; adjustment to basis

2014 26 CFR 1.1014-4 – Uniformity of basis; adjustment to basis

2010 26 CFR 1.1014-4 – Uniformity of basis; adjustment to basis

2009 26 CFR 1.1014-4 – Uniformity of basis; adjustment to basis