2024 26 CFR 1.362-4 – Basis of loss duplication property

2023 26 CFR 1.362-4 – Basis of loss duplication property

2022 26 CFR 1.362-4 – Basis of loss duplication property

2021 26 CFR 1.362-4 – Basis of loss duplication property

2015 26 CFR 1.362-4 – Basis of loss duplication property

2014 26 CFR 1.362-4 – Basis of loss duplication property

2010 26 CFR 1.362-4 – Limitations on built-in loss duplication