Itemized Deductions for Individuals and Corporations (Continued)
§ 1.183-4 Taxable years affected.
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
The provisions of section 183 and the regulations thereunder shall apply only with respect to taxable years beginning after December 31, 1969. For provisions applicable to prior taxable years, see section 270 and § 1.270-1.
[T.D. 7198, 37 FR 13685, July 13, 1972]
Get a plain-English answer with a citation back to this text.
Ask AI about this code