Treasury Regulations (26 C.F.R.)

26 CFR § 801.8 — Effective/applicability dates.

§ 801.8 Effective/applicability dates.

The provisions of §§ 801.1 through 801.7 apply on or after October 17, 2005.

[T.D. 9426, 73 FR 60628, Oct. 14, 2008]

Last amended: 2026-04-13