Treasury Regulations (26 C.F.R.)

26 CFR § 1.441-4 — Effective date.

§ 1.441-4 Effective date.

Sections 1.441-0 through 1.441-3 are applicable for taxable years ending on or after May 17, 2002.

[T.D. 8996, 67 FR 35012, May 17, 2002]

Last amended: 2026-04-13