[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]