26 C.F.R. § 1.306-4. - § 1.306-4 Effective/applicability Date.

Current as of January 1, 1970

Section 1.306-4 - § 1.306-4 Effective/applicability Date.Section 1.306-4 - § 1.306-4 Effective/applicability Date.

Section 1.306-3 - § 1.306-3 Section 306 Stock Defined.Section 1.307-1 - § 1.307-1 General.

§ 1.306-4 Effective/applicability date.

The provisions of §§ 1.306-1 through 1.306-3 are applicable on or after June 22, 1954. The provisions of § 1.306-3 relating to section 1022 are effective on and after January 19, 2017.

[T.D. 9811, 82 FR 6237, Jan. 19, 2017]

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