§ 1.508-4. Effective date.
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/us/cfr/t26/s§ 1.508-4·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Except as otherwise provided, §§ 1.508-1 through 1.508-3 shall take effect on January 1, 1970. (Sec. 7805 of the Internal Revenue Code of 1954, 68A Stat. 917; 26 U.S.C. 7805) [T.D. 7232, 37 FR 28294, Dec. 22, 1972]
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- T.D. 7232
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