2024 26 CFR 1.382-7 – Built-in gains and losses

2023 26 CFR 1.382-7 – Built-in gains and losses

2022 26 CFR 1.382-7 – Built-in gains and losses

2021 26 CFR 1.382-7 – Built-in gains and losses

2015 26 CFR 1.382-7 – Built-in gains and losses

2014 26 CFR 1.382-7 – Built-in gains and losses