26 C.F.R. § 1.617-5

Current through September 30, 2024
Section 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.

26 C.F.R. §1.617-5

T.D. 9811, 82 FR 6239, Jan. 19, 2017
T.D. 9811, 82 FR 6239, 1/19/2017