Treasury Regulations · 26 CFR
§ 1.183-4. Taxable years affected.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 183
Cite as 26 CFR § 1.183-4
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- July 13, 1972 by T.D. 7198
- Issued under
- 26 U.S.C. § 183
- Length
- 42 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 0
The provisions of section 183 and the regulations thereunder shall apply only with respect to taxable years beginning after December 31, 1969. For provisions applicable to prior taxable years, see section 270 and § 1.270-1.
[T.D. 7198, 37 FR 13685, July 13, 1972]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7198 (37 FR 13685)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Itemized Deductions for Individuals and Corporations (Continued)
Nearby sections
- § 1.182-5 Limitation.
- § 1.182-6 Election to deduct land clearing expenditures.
- § 1.183-1 Activities not engaged in for profit.
- § 1.183-2 Activity not engaged in for profit defined.
- § 1.183-4 Taxable years affected.
- § 1.186-1 Recoveries of damages for antitrust violations, etc.
- § 1.187-1 Amortization of certain coal mine safety equipment.
- § 1.187-2 Definitions.
- § 1.188-1 Amortization of certain expenditures for qualified on-the-job training and child care facilities.