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]
source: T.D. 6500, 25 FR 11737, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
cite as: 26 CFR 1.508-4