Treasury Regulations · 26 CFR
§ 1.441-4. Effective 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. § 441
Cite as 26 CFR § 1.441-4
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- May 17, 2002 by T.D. 8996
- Issued under
- 26 U.S.C. § 441
- Length
- 26 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 1
Sections 1.441-0 through 1.441-3 are applicable for taxable years ending on or after May 17, 2002.
[T.D. 8996, 67 FR 35012, May 17, 2002]
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 1 other regulation
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. 8996 (67 FR 35012)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Accounting Periods
Nearby sections
- § 1.441-0 Table of contents.
- § 1.441-1 Period for computation of taxable income.
- § 1.441-2 Election of taxable year consisting of 52-53 weeks.
- § 1.441-3 Taxable year of a personal service corporation.
- § 1.441-4 Effective date.
- § 1.442-1 Change of annual accounting period.
- § 1.443-1 Returns for periods of less than 12 months.
- § 1.444-0T Table of contents (temporary).
- § 1.444-1T Election to use a taxable year other than the required taxable year (temporary).