26 C.F.R. · Internal Revenue
26 C.F.R. § 1.183.4

Taxable years affected.

Title 26 C.F.R. ● ACTIVE Primary Source
Regulatory Text

26 C.F.R. § 1.183.4 — Taxable years affected.

§ 1.183–4 Taxable years affected. The provisions of section 183 and the regulations thereunder shall apply only with respect to taxable years beginning after December 31, 1969. For provisions applicable to prior taxable years, see section 270 and § 1.270–1. [T.D. 7198, 37 FR 13685, July 13, 1972]

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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BS-CFR26-SEC-96F46A
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Citation
26 C.F.R. § 1.183.4
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PRIMARY-SOURCE
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The regulatory text of 26 C.F.R. § 1.183.4 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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boisestandard.org United States Law CFR Title 26 26 C.F.R. § 1.183.4