{"data":{"id":"us/26-cfr-1.617-5","jurisdiction":"us","citation":"26 CFR 1.617-5","heading":"-5 Effective/applicability date.","body":"Sections 1.617-3 and 1.617-4 apply on and after January 19, 2017. For rules before January 19, 2017, see §§ 1.617-3 and 1.617-4 as contained in 26 CFR part 1 revised as of April 1, 2016.","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":"e6c91fc088990d0a94071ae0fcd803dc142c2ada497ac8db5e39a5f85680f6d5","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.617-4","next":"us/26-cfr-1.631-1"},"notice":"GroundRules: Original legal text. Not legal advice."}