View all text of Subjgrp 14 [§ 1.611-0 - § 1.617-5]
§ 1.617-5 - Effective/applicability date.
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.