# Treas. Reg. § 1.617-5: Effective/applicability date.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.617-5>. Interprets 26 U.S.C. § 617.

Sections 1.617-3 and 1.617-4 apply on and after January 19, 2017. For rules before January 19, 2017, see §§ 1.617-3 and 1.617-4 as contained in 26 CFR part 1 revised as of April 1, 2016. 

[T.D. 9811, 82 FR 6239, Jan. 19, 2017]