26 C.F.R. § 1.441-4

Current through September 30, 2024

Section 1.441-4 - Effective date

Sections 1.441-0 through 1.441-3 are applicable for taxable years ending on or after May 17, 2002.

26 C.F.R. §1.441-4

T.D. 8996, 67 FR 35012, May 17, 2002