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26 C.F.R. § 1.508-4   Effective date.

Title 26 - Internal Revenue

Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)
Private Foundations

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§ 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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