2024 26 CFR 1.544-3 – Constructive ownership by reason of family and partnership ownership

2023 26 CFR 1.544-3 – Constructive ownership by reason of family and partnership ownership

2022 26 CFR 1.544-3 – Constructive ownership by reason of family and partnership ownership

2021 26 CFR 1.544-3 – Constructive ownership by reason of family and partnership ownership

2015 26 CFR 1.544-3 – Constructive ownership by reason of family and partnership ownership

2014 26 CFR 1.544-3 – Constructive ownership by reason of family and partnership ownership

2010 26 CFR 1.544-3 – Constructive ownership by reason of family and partnership ownership

2009 26 CFR 1.544-3 – Constructive ownership by reason of family and partnership ownership