26 C.F.R. § 1.306-4

Current through July 31, 2024

Section 1.306-4 - Effective/applicability date

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

T.D. 9811, 82 FR 6237, Jan. 19, 2017

T.D. 9811, 82 FR 6237, 1/19/2017