# Treas. Reg. § 1.441-4: Effective date.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.441-4>. Interprets 26 U.S.C. § 441.

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]