Treasury Regulations (26 C.F.R.)

26 CFR § 1.508-4 — Effective date.

§ 1.508-4 Effective date.

Except as otherwise provided, §§ 1.508-1 through 1.508-3 shall take effect on January 1, 1970.

(Sec. 7805 of the Internal Revenue Code of 1954, 68A Stat. 917; 26 U.S.C. 7805) [T.D. 7232, 37 FR 28294, Dec. 22, 1972]

Last amended: 2026-04-13