Treasury Regulations (26 C.F.R.)

26 CFR § 301.9000-7 — Effective date.

§ 301.9000-7 Effective date.

These regulations are applicable on February 14, 2005.

[T.D. 9178, 70 FR 7397, Feb. 14, 2005]

Last amended: 2026-04-13

Source: official text