26 CFR § 1.522-4
Taxable years affected
June 25, 2020
Section 522 and §§1.522-1, 1.522-2, and 1.522-3, are applicable to taxable years beginning before January 1, 1963, and also to amounts paid during taxable years beginning after December 31, 1962, the tax treatment of which is not prescribed in section 1382 and the regulations thereunder.
[T.D. 6643, 28 FR 3163, Apr. 2, 1963]
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