{"data":{"id":"us/26-cfr-1.43-7","jurisdiction":"us","citation":"26 CFR 1.43-7","heading":"-7 Effective date of regulations.","body":"The provisions of §§ 1.43-1, 1.43-2 and 1.43-4 through 1.43-7 are effective with respect to costs paid or incurred after December 31, 1991, in connection with a qualified enhanced oil recovery project. The provisions of § 1.43-3 are effective for taxable years beginning after December 31, 1990. For costs paid or incurred after December 31, 1990, and before January 1, 1992, in connection with a qualified enhanced oil recovery project, taxpayers must take reasonable return positions taking into consideration the statute and its legislative history.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"550f24513b0cd719a6bb81f953e11d025cbade805936e5e5a919bdbf88e061d3","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.43-6","next":"us/26-cfr-1.44-1"},"notice":"GroundRules: Original legal text. Not legal advice."}