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