26 CFR 1.306-4 - Effective/applicability date.

Regulations last checked for updates: Apr 30, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025

View all text of Part 1 [§ 1.301-1 - § 1.400]

§ 1.306-4 - Effective/applicability date.

The provisions of §§ 1.306-1 through 1.306-3 are applicable on or after June 22, 1954. The provisions of § 1.306-3 relating to section 1022 are effective on and after January 19, 2017.

[T.D. 9811, 82 FR 6237, Jan. 19, 2017]

authority: 26 U.S.C. 7805,unless

source: T.D. 6500, 25 FR 11607, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

cite as: 26 CFR 1.306-4