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26 CFR 1.441-4

§ 1.441-4 Effective date.

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

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26 CFR 1.441-4, § 1.441-4 Effective date, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110076
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Full text

Sections 1.441-0 through 1.441-3 are applicable for taxable years ending on or after May 17, 2002.

Legislative history

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