26 CFR 1.183-4

§ 1.183-4 Taxable years affected.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.183-4, § 1.183-4 Taxable years affected, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/109371
Permanent ID: ys:prov:109371@1
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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.