§ 1.522-4. Taxable years affected.
54 words·~1 min read·
/us/cfr/t26/s§ 1.522-4·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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. [T.D. 6643, 28 FR 3163, Apr. 2, 1963]
Connections1 off-index
1 reference not yet in our index
- T.D. 6643
Citation graph
cites case law
§ 1.522-4
Taxable years affected.
Treas. Dec.T.D. 6643
Cites 1Cited by 0 across 0 sources