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26 CFR §1.617-5

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Sections 1.617-3 and 1.617-4 apply on and after January 19, 2017. For rules before January 19, 2017, see §§ 1.617-3 and 1.617-4 as contained in 26 CFR part 1 revised as of April 1, 2016.