2024 26 CFR 1.337-1 – Nonrecognition for property distributed to parent in complete liquidation of subsidiary

2023 26 CFR 1.337-1 – Nonrecognition for property distributed to parent in complete liquidation of subsidiary

2022 26 CFR 1.337-1 – Nonrecognition for property distributed to parent in complete liquidation of subsidiary

2021 26 CFR 1.337-1 – Nonrecognition for property distributed to parent in complete liquidation of subsidiary

2015 26 CFR 1.337-1 – Nonrecognition for property distributed to parent in complete liquidation of subsidiary