2024 26 CFR 1.361-1 – Nonrecognition of gain or loss to corporations

2023 26 CFR 1.361-1 – Nonrecognition of gain or loss to corporations

2022 26 CFR 1.361-1 – Nonrecognition of gain or loss to corporations

2021 26 CFR 1.361-1 – Nonrecognition of gain or loss to corporations

2015 26 CFR 1.361-1 – Nonrecognition of gain or loss to corporations

2014 26 CFR 1.361-1 – Nonrecognition of gain or loss to corporations

2010 26 CFR 1.361-1 – Nonrecognition of gain or loss to corporations

2009 26 CFR 1.361-1 – Nonrecognition of gain or loss to corporations.