Title 26
SECTION 1.441-4
1.441-4 Effective date.
§ 1.441-4 Effective date.Sections 1.441-0 through 1.441-3 are applicable for taxable years ending on or after May 17, 2002.
[T.D. 8996, 67 FR 35012, May 17, 2002]Sections 1.441-0 through 1.441-3 are applicable for taxable years ending on or after May 17, 2002.
[T.D. 8996, 67 FR 35012, May 17, 2002]