26 CFR 1.508-4: -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
Except as otherwise provided, §§ 1.508-1 through 1.508-3 shall take effect on January 1, 1970.
Collected 2026-08-27T02:25:11Z. Source file · JSON