26 C.F.R. § 1.441-4 Effective date.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Accounting Periods
§ 1.441-4 Effective date.
