§ 1.508-4 Effective date.

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

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

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

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

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▸Contents — 26 C.F.R. Part 1 — Income Taxes

26 C.F.R. Part 1 — Income Taxes

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