Reg. § 1.508-4 Effective date.

26 CFR § 1.508-4eCFR, current through 2026-07-14

Except as otherwise provided, through shall take effect on January 1, 1970.

(Sec. 7805 of the Internal Revenue Code of 1954, 68A Stat. 917; 26 U.S.C. 7805)

[T.D. 7232, 37 FR 28294, Dec. 22, 1972]

Source: decipher.legal/cfr/26/1.508-4 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14