2024 CFR > Title 26 > Chapter I > Subchapter A > Part 1 > Determination of Amount of and Recognition of Gain or Loss

2023 CFR > Title 26 > CHAPTER I > SUBCHAPTER A > PART 1 > Determination of Amount of and Recognition of Gain or Loss

2022 CFR > Title 26 > Chapter I > Subchapter A > Part 1 > Determination of Amount of and Recognition of Gain or Loss – Determination of Amount of and Recognition of Gain or Loss

2021 CFR > Title 26 > Chapter I > Subchapter A > Part 1 > Determination of Amount of and Recognition of Gain or Loss – Determination of Amount of and Recognition of Gain or Loss