Implements § 183Open in workspace
Reg. § 1.183-4 Taxable years affected.
26 CFR § 1.183-4eCFR, current through 2026-07-14
The provisions of section 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 and .
[T.D. 7198, 37 FR 13685, July 13, 1972]
Source: decipher.legal/cfr/26/1.183-4 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14