2024 26 CFR 1.355-8 – Definition of predecessor and successor and limitations on gain recognition under section 355(e) and section 355(f)

2023 26 CFR 1.355-8 – Definition of predecessor and successor and limitations on gain recognition under section 355(e) and section 355(f)

2022 26 CFR 1.355-8 – Definition of predecessor and successor and limitations on gain recognition under section 355(e) and section 355(f)

2021 26 CFR 1.355-8 – Definition of predecessor and successor and limitations on gain recognition under section 355(e) and section 355(f)