Implements § 909Open in workspace
Reg. § 1.909-4 Coordination rules.
26 CFR § 1.909-4eCFR, current through 2026-07-14
(a) Interim rules The principles of apply to taxable years beginning on or after January 1, 2011.
(b) Effective/applicability date This section applies to taxable years ending after February 9, 2015. See (revised as of April 1, 2014) for rules applicable to taxable years beginning on or after January 1, 2011, and ending on or before February 9, 2015.
[T.D. 9710, 80 FR 7332, Feb. 10, 2015]
Source: decipher.legal/cfr/26/1.909-4 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14