Versions of 26 CFR 1.1232-3 - Gain upon sale or exchange of obligations issued at a discount after December 31, 1954 on LawServer 2024 26 CFR 1.1232-3 – Gain upon sale or exchange of obligations issued at a discount after December 31, 1954 2023 26 CFR 1.1232-3 – Gain upon sale or exchange of obligations issued at a discount after December 31, 1954 2022 26 CFR 1.1232-3 – Gain upon sale or exchange of obligations issued at a discount after December 31, 1954 2021 26 CFR 1.1232-3 – Gain upon sale or exchange of obligations issued at a discount after December 31, 1954 2015 26 CFR 1.1232-3 – Gain upon sale or exchange of obligations issued at a discount after December 31, 1954 2014 26 CFR 1.1232-3 – Gain upon sale or exchange of obligations issued at a discount after December 31, 1954 2010 26 CFR 1.1232-3 – Gain upon sale or exchange of obligations issued at a discount after December 31, 1954 2009 26 CFR 1.1232-3 – Gain upon sale or exchange of obligations issued at a discount after December 31, 1954