[Code of Federal Regulations] [Title 26, Volume 8] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.846-4] [Page 755] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) Determination of Tax Liability--Table of Contents Sec. 1.846-4 Effective date. Sections 1.846-1 through Sections 1.846-3 apply to taxable years beginning after December 31, 1986. [T.D. 8433, 57 FR 40847, Sept. 8, 1992]