26 C.F.R. § 1.508-4

Current through September 30, 2024

Section 1.508-4 - Effective date

Except as otherwise provided, §§ 1.508-1 through 1.508-3 shall take effect on January 1, 1970.

26 C.F.R. §1.508-4

T.D. 7232, 37 FR 28294, Dec. 22, 1972

Sec. 7805 of the Internal Revenue Code of 1954, 68A Stat. 917; 26 U.S.C. 7805