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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.306-4

§ 1.306-4. Effective/applicability date.

40 words·~1 min read·/us/cfr/t26/s§ 1.306-4·

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The provisions of §§ 1.306-1 through 1.306-3 are applicable on or after June 22, 1954. The provisions of § 1.306-3 relating to section 1022 are effective on and after January 19, 2017. [T.D. 9811, 82 FR 6237, Jan. 19, 2017]
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  • T.D. 9811
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§ 1.306-4
Effective/applicability date.
Treas. Dec.T.D. 9811
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