StacksVerified U.S. regulatory reference

26 CFR §1.909-4

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)Interim rules. The principles of paragraph (g) of § 1.909-6 apply to taxable years beginning on or after January 1, 2011.
  2. (b)Effective/applicability date. This section applies to taxable years ending after February 9, 2015. See 26 CFR 1.909-4T (revised as of April 1, 2014) for rules applicable to taxable years beginning on or after January 1, 2011, and ending on or before February 9, 2015.