Regulatory Text
26 C.F.R. § 1.306.4 — Effective/applicability date.
§ 1.306-4 Effective/applicability date. 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]
Source: ecfr.gov · govinfo.gov — public domain
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Root-LD v1.0 · boisestandard.org
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BS-CFR26-SEC-2BC780
Entity Class
REGULATION / FEDERAL-CFR-SECTION
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boisestandard.org
Citation
26 C.F.R. § 1.306.4
Corpus
CFR — Code of Federal Regulations
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
fec08c3c03a59ff6...
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Pending — corpus passes queued
The regulatory text of 26 C.F.R. § 1.306.4 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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Title 26 — Internal Revenue
26 C.F.R. § 1.0.126 C.F.R. § 1.1.126 C.F.R. § 1.1.226 C.F.R. § 1.1.326 C.F.R. § 1.2.126 C.F.R. § 1.2.226 C.F.R. § 1.3.126 C.F.R. § 1.4.126 C.F.R. § 1.4.226 C.F.R. § 1.4.326 C.F.R. § 1.4.426 C.F.R. § 1.1h.126 C.F.R. § 1.1i.1T26 C.F.R. § 1.11.126 C.F.R. § 1.15.126 C.F.R. § 1.21.126 C.F.R. § 1.21.226 C.F.R. § 1.21.326 C.F.R. § 1.21.426 C.F.R. § 1.24.126 C.F.R. § 1.25.1T26 C.F.R. § 1.25.2T26 C.F.R. § 1.25.326 C.F.R. § 1.25.3T26 C.F.R. § 1.25.4T26 C.F.R. § 1.25.5T26 C.F.R. § 1.25.6T26 C.F.R. § 1.25.7T26 C.F.R. § 1.25.8T26 C.F.R. § 1.25A.0
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