2024 26 USC 318 – Constructive ownership of stock

2023 26 USC 318 – Constructive ownership of stock

2022 26 USC 318 – Constructive ownership of stock

2021 26 USC 318 – Constructive ownership of stock

2020 26 USC 318 – Constructive ownership of stock

2018 26 USC 318 – Constructive ownership of stock

2017 26 USC 318 – Constructive ownership of stock

2015 26 USC 318 – Constructive ownership of stock

2014 26 USC 318 – Constructive ownership of stock