26 CFR 1.617-5

§ 1.617-5 Effective/applicability date.

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

Cite this

Citation: 26 CFR 1.617-5, § 1.617-5 Effective/applicability date, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110545
Permanent ID: ys:prov:110545@1
SHA-256: e6c91fc088990d0a94071ae0fcd803dc142c2ada497ac8db5e39a5f85680f6d5

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

Sections 1.617-3 and 1.617-4 apply on and after January 19, 2017. For rules before January 19, 2017, see §§ 1.617-3 and 1.617-4 as contained in 26 CFR part 1 revised as of April 1, 2016.

Legislative history

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