1. Regulations
  2. title 26
  3. chapter I-i7
  4. part 1
  5. subjgrp 2
  6. § 1.441-4

View all text of Subjgrp 2 [§ 1.441-0 - § 1.444-4]

§ 1.441-4 - Effective date.

Sections 1.441-0 through 1.441-3 are applicable for taxable years ending on or after May 17, 2002.

[T.D. 8996, 67 FR 35012, May 17, 2002]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

CITE AS: 26 CFR 1.441-4