{"data":{"id":"us/26-cfr-16a.126-0","jurisdiction":"us","citation":"26 CFR 16A.126-0","heading":"A.126-0 Effective dates.","body":"These temporary regulations shall apply to any payments received under a contract signed by the taxpayer and the appropriate agency after September 30, 1979.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 16A—TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS"],"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":"b6273e37b0b6c9ed5ddb20c51ee7ecb1ac186305306e4294c7b196298953b057","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-15a.453-2","next":"us/26-cfr-16a.126-1"},"notice":"GroundRules: Original legal text. Not legal advice."}