26 C.F.R. § 1.508-4. - § 1.508-4 Effective Date.
Current as of January 1, 1970
§ 1.508-4 Effective date.
Except as otherwise provided, §§ 1.508-1 through 1.508-3 shall take effect on January 1, 1970.
(Sec. 7805 of the Internal Revenue Code of 1954, 68A Stat. 917; 26 U.S.C. 7805) [T.D. 7232, 37 FR 28294, Dec. 22, 1972]
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