Treasury Regulations · 26 CFR
§ 1.909-4. Coordination rules.
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. § 909
Cite as 26 CFR § 1.909-4
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- February 10, 2015 by T.D. 9710
- Issued under
- 26 U.S.C. § 909
- Length
- 76 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 1
¶(b) Effective/applicability date. This section applies to taxable years ending after February 9, 2015. See 26 CFR 1.909-4T (revised as of April 1, 2014) for rules applicable to taxable years beginning on or after January 1, 2011, and ending on or before February 9, 2015.
[T.D. 9710, 80 FR 7332, Feb. 10, 2015]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
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. 9710 (80 FR 7332)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Earned Income of Citizens or Residents of United States
Nearby sections
- § 1.909-0 Outline of regulation provisions for section 909.
- § 1.909-1 Definitions and special rules.
- § 1.909-2 Splitter arrangements.
- § 1.909-3 Rules regarding related income and split taxes.
- § 1.909-4 Coordination rules.
- § 1.909-5 2011 and 2012 splitter arrangements.
- § 1.909-6 Pre-2011 foreign tax credit splitting events.
- § 1.911-1 Partial exclusion for earned income from sources within a foreign country and foreign housing costs.
- § 1.911-2 Qualified individuals.