[Code of Federal Regulations] [Title 26, Volume 6] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.441-4] [Page 20] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1_INCOME TAXES--Table of Contents Sec. 1.441-4 Effective date. Sections 1.441-0 through 1.441-3 are applicable for taxable years ending on or after May 17, 2002. [T.D. 8996, 67 FR 35012, May 17, 2002]