§ 1.617-5 Effective/applicability date.

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

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.

[T.D. 9811, 82 FR 6239, Jan. 19, 2017]

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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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