Implements § 441Open in workspace
Reg. § 1.441-4 Effective date.
26 CFR § 1.441-4eCFR, current through 2026-07-14
Sections through 1.441-3 are applicable for taxable years ending on or after May 17, 2002.
[T.D. 8996, 67 FR 35012, May 17, 2002]
Sections through 1.441-3 are applicable for taxable years ending on or after May 17, 2002.
[T.D. 8996, 67 FR 35012, May 17, 2002]