{"data":{"id":"us/26-cfr-1.7519-3t","jurisdiction":"us","citation":"26 CFR 1.7519-3T","heading":"-3T Effective date (temporary).","body":"The provisions of §§ 1.7519-1T through § 1.7519-3T are effective for taxable years beginning after December 31, 1986.","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":"629c3aab90197a1e21b03472b7e891a3dd39c3163f1c868ff10a859768a40543","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.7519-2t","next":"us/26-cfr-1.7520-1"},"notice":"GroundRules: Original legal text. Not legal advice."}