2024 26 USC 1259 – Constructive sales treatment for appreciated financial positions

2023 26 USC 1259 – Constructive sales treatment for appreciated financial positions

2022 26 USC 1259 – Constructive sales treatment for appreciated financial positions

2021 26 USC 1259 – Constructive sales treatment for appreciated financial positions

2020 26 USC 1259 – Constructive sales treatment for appreciated financial positions

2018 26 USC 1259 – Constructive sales treatment for appreciated financial positions

2017 26 USC 1259 – Constructive sales treatment for appreciated financial positions

2015 26 USC 1259 – Constructive sales treatment for appreciated financial positions

2014 26 USC 1259 – Constructive sales treatment for appreciated financial positions