2024 26 CFR 1.318-4 – Constructive ownership as actual ownership; exceptions

2023 26 CFR 1.318-4 – Constructive ownership as actual ownership; exceptions

2022 26 CFR 1.318-4 – Constructive ownership as actual ownership; exceptions

2021 26 CFR 1.318-4 – Constructive ownership as actual ownership; exceptions

2015 26 CFR 1.318-4 – Constructive ownership as actual ownership; exceptions

2014 26 CFR 1.318-4 – Constructive ownership as actual ownership; exceptions

2010 26 CFR 1.318-4 – Constructive ownership as actual ownership; exceptions

2009 26 CFR 1.318-4 – Constructive ownership as actual ownership; exceptions.