1. Regulations
  2. title 26
  3. chapter I-i14
  4. part 1
  5. subjgrp 19
  6. § 1.7519-3T

View all text of Subjgrp 19 [§ 1.7476-1 - § 1.7519-3T]

§ 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]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: Sections 1.1401-1 through 1.1403-1 contained in T.D. 6691, 28 FR 12796, Dec. 3, 1963, unless otherwise noted.

CITE AS: 26 CFR 1.7519-3T