U.S. Code of Federal Regulations

Regulations most recently checked for updates: Oct 28, 2020

§ 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]