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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.617-5

§ 1.617-5. Effective/applicability date.

43 words·~1 min read·/us/cfr/t26/s§ 1.617-5·

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Sections 1.617-3 and 1.617-4 apply on and after January 19, 2017. For rules before January 19, 2017, see §§ 1.617-3 and 1.617-4 as contained in 26 CFR part 1 revised as of April 1, 2016. [T.D. 9811, 82 FR 6239, Jan. 19, 2017]
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  • 26 CFR 1
  • T.D. 9811
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§ 1.617-5
Effective/applicability date.
Cite26 CFR 1
Treas. Dec.T.D. 9811
Cites 2Cited by 0 across 0 sources
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