2024 26 CFR 1.731-1 – Extent of recognition of gain or loss on distribution

2023 26 CFR 1.731-1 – Extent of recognition of gain or loss on distribution

2022 26 CFR 1.731-1 – Extent of recognition of gain or loss on distribution

2021 26 CFR 1.731-1 – Extent of recognition of gain or loss on distribution

2015 26 CFR 1.731-1 – Extent of recognition of gain or loss on distribution

2014 26 CFR 1.731-1 – Extent of recognition of gain or loss on distribution

2010 26 CFR 1.731-1 – Extent of recognition of gain or loss on distribution

2009 26 CFR 1.731-1 – Extent of recognition of gain or loss on distribution.