Versions of 26 CFR 1.337-1 - Nonrecognition for property distributed to parent in complete liquidation of subsidiary on LawServer 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