Implements § 522Open in workspace
Reg. § 1.522-4 Taxable years affected.
26 CFR § 1.522-4eCFR, current through 2026-07-14
Section and , , and , are applicable to taxable years beginning before January 1, 1963, and also to amounts paid during taxable years beginning after December 31, 1962, the tax treatment of which is not prescribed in section and the regulations thereunder.
[T.D. 6643, 28 FR 3163, Apr. 2, 1963]