<section id="cqsx-0000001"> <p>Sections <a href="/research/federal/cfr26/1.441-0" resolve="/lr/resolve/1441-0/cyb5" id="cqsx-0000005" title="1.441-0">1.441-0</a> through <a aria-invalid="true" href="/research/federal/cfr26/1.441-3" resolve="http://www.taxnotes.com/federal-research-library/search-final-and-temporary-regulations/code-section/reg-+1-441-3%3A"> 1.441-3</a> are applicable for taxable years ending on or after May 17, 2002.</p> <p>[Added by <a href="/lr/resolve/td-8996/czmf" id="cqsx-0000003" title="T.D. 8996">T.D. 8996</a>, 67 FR 35009-35025, May 17, 2002.]</p> </section>

Sec. 1.441-4 Effective date.

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cp13"><b>section 441</b></a></p> </div>