2024 26 CFR 1.1071-3 – Reduction of basis of property pursuant to election under section 1071

2023 26 CFR 1.1071-3 – Reduction of basis of property pursuant to election under section 1071

2022 26 CFR 1.1071-3 – Reduction of basis of property pursuant to election under section 1071

2021 26 CFR 1.1071-3 – Reduction of basis of property pursuant to election under section 1071

2015 26 CFR 1.1071-3 – Reduction of basis of property pursuant to election under section 1071

2014 26 CFR 1.1071-3 – Reduction of basis of property pursuant to election under section 1071

2010 26 CFR 1.1071-3 – Reduction of basis of property pursuant to election under section 1071

2009 26 CFR 1.1071-3 – Reduction of basis of property pursuant to election under section 1071