[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]