2024 26 CFR 1.761-3 – Certain option holders treated as partners

2023 26 CFR 1.761-3 – Certain option holders treated as partners

2022 26 CFR 1.761-3 – Certain option holders treated as partners

2021 26 CFR 1.761-3 – Certain option holders treated as partners

2015 26 CFR 1.761-3 – Certain option holders treated as partners

2014 26 CFR 1.761-3 – Certain option holders treated as partners