Reg. § 1.306-4 Effective/applicability date.

26 CFR § 1.306-4eCFR, current through 2026-07-14

The provisions of through are applicable on or after June 22, 1954. The provisions of relating to section are effective on and after January 19, 2017.

[T.D. 9811, 82 FR 6237, Jan. 19, 2017]