2024 26 CFR 1.7874-9 – Disregard of certain stock in third-country transactions

2023 26 CFR 1.7874-9 – Disregard of certain stock in third-country transactions

2022 26 CFR 1.7874-9 – Disregard of certain stock in third-country transactions

2021 26 CFR 1.7874-9 – Disregard of certain stock in third-country transactions