StacksVerified U.S. regulatory reference

26 CFR §1.183-4

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The provisions of section 183 and the regulations thereunder shall apply only with respect to taxable years beginning after December 31, 1969. For provisions applicable to prior taxable years, see section 270 and § 1.270-1.