Versions of 26 CFR 1.304-4 - Special rules for the use of related corporations to avoid the application of section 304 on LawServer 2024 26 CFR 1.304-4 – Special rules for the use of related corporations to avoid the application of section 304 2023 26 CFR 1.304-4 – Special rules for the use of related corporations to avoid the application of section 304 2022 26 CFR 1.304-4 – Special rules for the use of related corporations to avoid the application of section 304 2021 26 CFR 1.304-4 – Special rules for the use of related corporations to avoid the application of section 304 2015 26 CFR 1.304-4 – Special rules for the use of related corporations to avoid the application of section 304 2014 26 CFR 1.304-4 – Special rules for the use of related corporations to avoid the application of section 304