2024 26 CFR 1.385-3 – Certain distributions of debt instruments and similar transactions

2023 26 CFR 1.385-3 – Certain distributions of debt instruments and similar transactions

2022 26 CFR 1.385-3 – Certain distributions of debt instruments and similar transactions

2021 26 CFR 1.385-3 – Certain distributions of debt instruments and similar transactions