2024 26 CFR 1.1223-1 – Determination of period for which capital assets are held

2023 26 CFR 1.1223-1 – Determination of period for which capital assets are held

2022 26 CFR 1.1223-1 – Determination of period for which capital assets are held

2021 26 CFR 1.1223-1 – Determination of period for which capital assets are held

2015 26 CFR 1.1223-1 – Determination of period for which capital assets are held

2014 26 CFR 1.1223-1 – Determination of period for which capital assets are held

2010 26 CFR 1.1223-1 – Determination of period for which capital assets are held

2009 26 CFR 1.1223-1 – Determination of period for which capital assets are held