26 C.F.R. § 1.441-4. - § 1.441-4 Effective Date.

Current as of January 1, 1970

Section 1.441-4 - § 1.441-4 Effective Date.Section 1.441-4 - § 1.441-4 Effective Date.

Section 1.441-3 - § 1.441-3 Taxable Year of a Personal Service Corporation.Section 1.442-1 - § 1.442-1 Change of Annual Accounting Period.

§ 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]

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