2024 26 CFR 1.542-3 – Stock ownership requirement

2023 26 CFR 1.542-3 – Stock ownership requirement

2022 26 CFR 1.542-3 – Stock ownership requirement

2021 26 CFR 1.542-3 – Stock ownership requirement

2015 26 CFR 1.542-3 – Stock ownership requirement

2014 26 CFR 1.542-3 – Stock ownership requirement

2010 26 CFR 1.542-3 – Stock ownership requirement

2009 26 CFR 1.542-3 – Stock ownership requirement