26 C.F.R. § 1.306-4
Current through October 31, 2024
The provisions of §§ 1.306-1 through 1.306-3 are applicable on or after June 22, 1954. The provisions of § 1.306-3 relating to section 1022 are effective on and after January 19, 2017.
26 C.F.R. §1.306-4