26 CFR 1.441-4: -4 Effective date.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER A—INCOME TAX
- PART 1—INCOME TAXES
Sections 1.441-0 through 1.441-3 are applicable for taxable years ending on or after May 17, 2002.
Collected 2026-08-27T02:25:11Z. Source file · JSON