GroundRules
← Search the law
Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.274-8: -8 Effective/applicability date.

Read at publisher ↗
Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

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

Collected 2026-08-27T02:25:11Z. Source file · JSON

Browse this collection