26 CFR § 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]