Implements § 617Open in workspace
Reg. § 1.617-5 Effective/applicability date.
26 CFR § 1.617-5eCFR, current through 2026-07-14
Sections and 1.617-4 apply on and after January 19, 2017. For rules before January 19, 2017, see §§ and 1.617-4 as contained in 26 CFR part 1 revised as of April 1, 2016.
[T.D. 9811, 82 FR 6239, Jan. 19, 2017]