# Treas. Reg. § 1.508-4: Effective date.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.508-4>. Interprets 26 U.S.C. § 508.

Except as otherwise provided, §§ 1.508-1 through 1.508-3 shall take effect on January 1, 1970. 

[T.D. 7232, 37 FR 28294, Dec. 22, 1972]