Treasury Regulations (26 C.F.R.)

26 CFR § 1.7519-3T — Effective date (temporary).

§ 1.7519-3T Effective date (temporary).

The provisions of §§ 1.7519-1T through § 1.7519-3T are effective for taxable years beginning after December 31, 1986.

[T.D. 8205, 53 FR 19710, May 27, 1988]

Last amended:

Source: official text