# Treas. Reg. § 1.306-4: Effective/applicability date.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.306-4>. Interprets 26 U.S.C. § 306.

The provisions of §§ 1.306-1 through 1.306-3 are applicable on or after June 22, 1954. The provisions of § 1.306-3 relating to section 1022 are effective on and after January 19, 2017. 

[T.D. 9811, 82 FR 6237, Jan. 19, 2017]