§ 1.274-8

§ 1.274-8 Effective/applicability date.

Map

Except as provided in §§ 1.274-2(a), 1.274-2, 1.274-2, and 1.274-5, §§ 1.274-1 through 1.274-7 apply to taxable years ending after December 31, 1962.

[T.D. 9625, 78 FR 46504, Aug. 1, 2013]

Citation

26 C.F.R. § 1.274-8