1.508-4—Effective date.
Except as otherwise provided, §§ 1.508-1 through 1.508-3 shall take effect on January 1, 1970.
Code of Federal Regulations
(Sec. 7805 of the Internal Revenue Code of 1954, 68A Stat. 917;
26 U.S.C. 7805
)
Code of Federal Regulations
[T.D. 7232, 37 FR 28294, Dec. 22, 1972]