{"data":{"id":"us/26-cfr-1.508-4","jurisdiction":"us","citation":"26 CFR 1.508-4","heading":"-4 Effective date.","body":"Except as otherwise provided, §§ 1.508-1 through 1.508-3 shall take effect on January 1, 1970.","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":"980cf46299b7c2d5b8d4b98e2062c2378257db5075870363f9bb499fe41d7fe4","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.508-3","next":"us/26-cfr-1.509-a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}