Versions of 26 CFR 1.1298-4 - Rules for certain foreign corporations owning stock in 25-percent-owned domestic corporations on LawServer 2024 26 CFR 1.1298-4 – Rules for certain foreign corporations owning stock in 25-percent-owned domestic corporations 2023 26 CFR 1.1298-4 – Rules for certain foreign corporations owning stock in 25-percent-owned domestic corporations 2022 26 CFR 1.1298-4 – Rules for certain foreign corporations owning stock in 25-percent-owned domestic corporations 2021 26 CFR 1.1298-4 – Rules for certain foreign corporations owning stock in 25-percent-owned domestic corporations