26 C.F.R. § 1.183-4. - § 1.183-4 Taxable Years Affected.

Current as of January 1, 1970

Section 1.183-4 - § 1.183-4 Taxable Years Affected.Section 1.183-4 - § 1.183-4 Taxable Years Affected.

Section 1.183-3 - § 1.183-3 Election to Postpone Determination With Respect to the Presumption Described in Section 183(d). [reserved]Section 1.186-1 - § 1.186-1 Recoveries of Damages for Antitrust Violations, Etc.

§ 1.183-4 Taxable years affected.

The provisions of section 183 and the regulations thereunder shall apply only with respect to taxable years beginning after December 31, 1969. For provisions applicable to prior taxable years, see section 270 and § 1.270-1.

[T.D. 7198, 37 FR 13685, July 13, 1972]

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.