§ 1.183-4. Taxable years affected.
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/us/cfr/t26/s§ 1.183-4·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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. [T.D. 7198, 37 FR 13685, July 13, 1972]
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§ 1.183-4
Taxable years affected.
Treas. Dec.T.D. 7198
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