2024 26 CFR 1.544-7 – Option rule in lieu of family and partnership rule

2023 26 CFR 1.544-7 – Option rule in lieu of family and partnership rule

2022 26 CFR 1.544-7 – Option rule in lieu of family and partnership rule

2021 26 CFR 1.544-7 – Option rule in lieu of family and partnership rule

2015 26 CFR 1.544-7 – Option rule in lieu of family and partnership rule

2014 26 CFR 1.544-7 – Option rule in lieu of family and partnership rule

2010 26 CFR 1.544-7 – Option rule in lieu of family and partnership rule

2009 26 CFR 1.544-7 – Option rule in lieu of family and partnership rule