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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.441-4

§ 1.441-4. Effective date.

24 words·~1 min read·/us/cfr/t26/s§ 1.441-4·

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Sections 1.441-0 through 1.441-3 are applicable for taxable years ending on or after May 17, 2002. [T.D. 8996, 67 FR 35012, May 17, 2002]
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§ 1.441-4
Effective date.
Treas. Dec.T.D. 8996
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