§ 1.909-4. Coordination rules.
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/us/cfr/t26/s§ 1.909-4·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Interim rules. The principles of paragraph
(g)of § 1.909-6 apply to taxable years beginning on or after January 1, 2011.
(b)Effective/applicability date. This section applies to taxable years ending after February 9, 2015. See 26 CFR 1.909-4T (revised as of April 1, 2014) for rules applicable to taxable years beginning on or after January 1, 2011, and ending on or before February 9, 2015. [T.D. 9710, 80 FR 7332, Feb. 10, 2015]
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- T.D. 9710
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