Versions of 26 CFR 1.382-7 - Built-in gains and losses on LawServer 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