Versions of 26 CFR 1.312-7 - Effect on earnings and profits of gain or loss realized after February 28, 1913 on LawServer 2024 26 CFR 1.312-7 – Effect on earnings and profits of gain or loss realized after February 28, 1913 2023 26 CFR 1.312-7 – Effect on earnings and profits of gain or loss realized after February 28, 1913 2022 26 CFR 1.312-7 – Effect on earnings and profits of gain or loss realized after February 28, 1913 2021 26 CFR 1.312-7 – Effect on earnings and profits of gain or loss realized after February 28, 1913 2015 26 CFR 1.312-7 – Effect on earnings and profits of gain or loss realized after February 28, 1913 2014 26 CFR 1.312-7 – Effect on earnings and profits of gain or loss realized after February 28, 1913 2010 26 CFR 1.312-7 – Effect on earnings and profits of gain or loss realized after February 28, 1913 2009 26 CFR 1.312-7 – Effect on earnings and profits of gain or loss realized after February 28, 1913.