[Code of Federal Regulations]
[Title 26, Volume 3]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.183-4]

[Page 247-248]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
COMPUTATION OF TAXABLE INCOME (Continued)--Table of Contents
 
Sec. 1.183-4  Taxable years affected.

    The provisions of section 183 and the regulations thereunder shall 
apply only with respect to taxable years beginning

[[Page 248]]

after December 31, 1969. For provisions applicable to prior taxable 
years, see section 270 and Sec. 1.270-1.

[T.D. 7198, 37 FR 13685, July 13, 1972]