2024 CFR > Title 26 > Chapter I > Subchapter A > Part 1 > General Rules for Determining Capital Gains and Losses

2023 CFR > Title 26 > CHAPTER I > SUBCHAPTER A > PART 1 > General Rules for Determining Capital Gains and Losses

2022 CFR > Title 26 > Chapter I > Subchapter A > Part 1 > General Rules for Determining Capital Gains and Losses – General Rules for Determining Capital Gains and Losses

2021 CFR > Title 26 > Chapter I > Subchapter A > Part 1 > General Rules for Determining Capital Gains and Losses – General Rules for Determining Capital Gains and Losses