(a) Interim rules. The principles of paragraph (g) of § 1.909-6 apply to taxable years beginning on or after January 1, 2011.
(b) Effective/applicability date. This section applies to taxable years ending after February 9, 2015. See 26 CFR 1.909-4T (revised as of April 1, 2014) for rules applicable to taxable years beginning on or after January 1, 2011, and ending on or before February 9, 2015.
[T.D. 9710, 80 FR 7332, Feb. 10, 2015]
source: T.D. 6500, 25 FR 11910, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
cite as: 26 CFR 1.909-4