§ 1.441-4 - Effective date.

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§ 1.441-4 Effective date.

Sections 1.441-0 through 1.441-3 are applicable for taxable years ending on or after May 17, 2002.

[T.D. 8996, 67 FR 35012, May 17, 2002]

                    
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§ 1.441-4 - Effective date.

§ 1.441-4 Effective date.