26 C.F.R. § 1.183-4

Current through March 31, 2024

Section 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 .

26 C.F.R. §1.183-4

T.D. 7198, 37 FR 13685, July 13, 1972