26 CFR 1.306-4

§ 1.306-4 Effective/applicability date.

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

Cite this

Citation: 26 CFR 1.306-4, § 1.306-4 Effective/applicability date, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/109588
Permanent ID: ys:prov:109588@1
SHA-256: e0f7a90e5999d000078ef18aa0afaeaa7f7ecb669de9b7258231f4022b0aea4f

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Full text

The provisions of §§ 1.306-1 through 1.306-3 are applicable on or after June 22, 1954. The provisions of § 1.306-3 relating to section 1022 are effective on and after January 19, 2017.

Legislative history

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