26 CFR 1.306-4 – Effective/applicability date
Current as of: 2024 | Check for updates
|
Other versions
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.