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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Effects on Recipients |
§ 1.306-4 - Effective/applicability date.
Latest version.
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§ 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]