Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter A - Income Tax |
Part 1 - Income Taxes |
Earned Income of Citizens or Residents of United States |
§ 1.909-4T - Coordination rules (temporary).
Latest version.
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(a) Interim rules. The principles of paragraph (g) of §1.909-6T apply to taxable years beginning on or after January 1, 2011.
(b) Effective/applicability date. The rules of this section apply to taxable years beginning on or after January 1, 2011.
(c) Expiration date. The applicability of this section expires on February 9, 2015.
[T.D. 9577, 77 FR 8136, Feb. 14, 2012]