2024 26 CFR 1.382-3 – Definitions and rules relating to a 5-percent shareholder

2023 26 CFR 1.382-3 – Definitions and rules relating to a 5-percent shareholder

2022 26 CFR 1.382-3 – Definitions and rules relating to a 5-percent shareholder

2021 26 CFR 1.382-3 – Definitions and rules relating to a 5-percent shareholder

2015 26 CFR 1.382-3 – Definitions and rules relating to a 5-percent shareholder

2014 26 CFR 1.382-3 – Definitions and rules relating to a 5-percent shareholder

2010 26 CFR 1.382-3 – Definitions and rules relating to a 5-percent shareholder

2009 26 CFR 1.382-3 – Definitions and rules relating to a 5-percent shareholder