26 C.F.R. § 1.183-4 Taxable years affected.
Title 26 - Internal Revenue
The provisions of section 183 and the regulations thereunder shall apply only with respect to taxable years beginning after December 31, 1969. For provisions applicable to prior taxable years, see section 270 and §1.270–1. [T.D. 7198, 37 FR 13685, July 13, 1972]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Itemized Deductions for Individuals and Corporations (Continued)
§ 1.183-4 Taxable years affected.