{"data":{"id":"us/26-cfr-1.441-4","jurisdiction":"us","citation":"26 CFR 1.441-4","heading":"-4 Effective date.","body":"Sections 1.441-0 through 1.441-3 are applicable for taxable years ending on or after May 17, 2002.","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":"61254d43d5844449e7e408dfe7093c9fc36073d697ceace891288fec7bc1b39c","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.441-3","next":"us/26-cfr-1.442-1"},"notice":"GroundRules: Original legal text. Not legal advice."}