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) 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)