2024 26 CFR 1.861-13 – Special rules for characterization of controlled foreign corporation stock

2023 26 CFR 1.861-13 – Special rules for characterization of controlled foreign corporation stock

2022 26 CFR 1.861-13 – Special rules for characterization of controlled foreign corporation stock

2021 26 CFR 1.861-13 – Special rules for characterization of controlled foreign corporation stock