{"data":{"id":"us/26-cfr-1.909-4","jurisdiction":"us","citation":"26 CFR 1.909-4","heading":"-4 Coordination rules.","body":"(a) Interim rules. The principles of paragraph (g) of § 1.909-6 apply to taxable years beginning on or after January 1, 2011.\n(b) Effective/applicability date. This section applies to taxable years ending after February 9, 2015. See 26 CFR 1.909-4T (revised as of April 1, 2014) for rules applicable to taxable years beginning on or after January 1, 2011, and ending on or before February 9, 2015.","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":"1d6da94bef869527f5df5e9fb53666291961419e07bd22310b1e82acffe4b919","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.909-3","next":"us/26-cfr-1.909-5"},"notice":"GroundRules: Original legal text. Not legal advice."}