Treasury Regulations · 26 CFR
§ 1.306-4. Effective/applicability date.
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. § 306
Cite as 26 CFR § 1.306-4
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 19, 2017 by T.D. 9811
- Issued under
- 26 U.S.C. § 306
- Length
- 42 words · about 1 min to read
- Cross-references
- cites 1 Code section and 2 regulations; cited by 0
The provisions of §§ 1.306-1 through 1.306-3 are applicable on or after June 22, 1954. The provisions of § 1.306-3 relating to section 1022 are effective on and after January 19, 2017.
[T.D. 9811, 82 FR 6237, Jan. 19, 2017]
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. 9811 (82 FR 6237)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Effects on Recipients
Nearby sections
- § 1.305-8 Effective dates.
- § 1.306-1 General.
- § 1.306-2 Exception.
- § 1.306-3 Section 306 stock defined.
- § 1.306-4 Effective/applicability date.
- § 1.307-1 General.
- § 1.307-2 Exception.