26 CFR 1.522-4

§ 1.522-4 Taxable years affected.

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

Cite this

Citation: 26 CFR 1.522-4, § 1.522-4 Taxable years affected, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110379
Permanent ID: ys:prov:110379@1
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Full text

Section 522 and §§ 1.522-1, 1.522-2, and 1.522-3, are applicable to taxable years beginning before January 1, 1963, and also to amounts paid during taxable years beginning after December 31, 1962, the tax treatment of which is not prescribed in section 1382 and the regulations thereunder.

Legislative history

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