26 CFR § 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.