Earned Income of Citizens or Residents of United States
§ 1.909-4 Coordination rules.
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
(a) Interim rules. The principles of paragraph (g) of § 1.909-6 apply to taxable years beginning on or after January 1, 2011.
(b) Effective/applicability date. This section applies to taxable years ending after February 9, 2015. See 26 CFR 1.909-4T (revised as of April 1, 2014) for rules applicable to taxable years beginning on or after January 1, 2011, and ending on or before February 9, 2015.
[T.D. 9710, 80 FR 7332, Feb. 10, 2015]
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