{"data":{"id":"us/26-cfr-1.306-4","jurisdiction":"us","citation":"26 CFR 1.306-4","heading":"-4 Effective/applicability date.","body":"The provisions of §§ 1.306-1 through 1.306-3 are applicable on or after June 22, 1954. The provisions of § 1.306-3 relating to section 1022 are effective on and after January 19, 2017.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"e0f7a90e5999d000078ef18aa0afaeaa7f7ecb669de9b7258231f4022b0aea4f","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.306-3","next":"us/26-cfr-1.307-1"},"notice":"GroundRules: Original legal text. Not legal advice."}