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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.441-4: -4 Effective date.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. 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

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