26 C.F.R. § 1.909-4

Current through November 30, 2024
Section 1.909-4 - Coordination rules
(a)Interim rules. The principles of paragraph (g) of § 1.909-6 apply to taxable years beginning on or after January 1, 2011.
(b)Effective/applicability date. This section applies to taxable years ending after February 9, 2015. See 26 CFR 1.909-4 T (revised as of April 1, 2014) for rules applicable to taxable years beginning on or after January 1, 2011, and ending on or before February 9, 2015.

26 C.F.R. §1.909-4

T.D. 9710, 80 FR 7332 , Feb. 10, 2015