Versions of 26 CFR 1.355-8 - Definition of predecessor and successor and limitations on gain recognition under section 355(e) and section 355(f) on LawServer 2024 26 CFR 1.355-8 – Definition of predecessor and successor and limitations on gain recognition under section 355(e) and section 355(f) Sorry, but we did not find any prior versions of this law on LawServer. Back