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Title 26 Part 1 → §1.617-5

Title 26 → Chapter I → Subchapter A → Part 1 → §1.617-5

Electronic Code of Federal Regulations e-CFR

Title 26 Part 1 → §1.617-5

e-CFR data is current as of November 21, 2019

Title 26Chapter ISubchapter APart 1 → §1.617-5


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§1.617-5   Effective/applicability date.

Sections 1.617-3 and 1.617-4 apply on and after January 19, 2017. For rules before January 19, 2017, see §§1.617-3 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]


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