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.
View all text of Subjgrp 2 [§ 1.441-0 - § 1.444-4]
Sections 1.441-0 through 1.441-3 are applicable for taxable years ending on or after May 17, 2002.