Versions of 26 CFR 1.1502-23A - Consolidated net section 1231 gain or loss generally applicable for consolidated return years beginning before January 1, 1997 on LawServer 2024 26 CFR 1.1502-23A – Consolidated net section 1231 gain or loss generally applicable for consolidated return years beginning before January 1, 1997 2023 26 CFR 1.1502-23A – Consolidated net section 1231 gain or loss generally applicable for consolidated return years beginning before January 1, 1997 2022 26 CFR 1.1502-23A – Consolidated net section 1231 gain or loss generally applicable for consolidated return years beginning before January 1, 1997 2021 26 CFR 1.1502-23A – Consolidated net section 1231 gain or loss generally applicable for consolidated return years beginning before January 1, 1997 2015 26 CFR 1.1502-23A – Consolidated net section 1231 gain or loss generally applicable for consolidated return years beginning before January 1, 1997 2014 26 CFR 1.1502-23A – Consolidated net section 1231 gain or loss generally applicable for consolidated return years beginning before January 1, 1997 2010 26 CFR 1.1502-23A – Consolidated net section 1231 gain or loss generally applicable for consolidated return years beginning before January 1, 1997 2009 26 CFR 1.1502-23A – Consolidated net section 1231 gain or loss generally applicable for consolidated return years beginning before January 1, 1997