{"data":{"id":"us/26-cfr-301.7508-1","jurisdiction":"us","citation":"26 CFR 301.7508-1","heading":"-1 Time for performing certain acts postponed by reason of service in a combat zone.","body":"(a) General rule. The period of time that may be disregarded for performing certain acts under section 7508 applies to acts described in section 7508(a)(1) and to other acts specified in a revenue ruling, revenue procedure, notice, or other guidance published in the Internal Revenue Bulletin (see § 601.601(d)(2) of this chapter).\n(b) Effective date. This section applies to any period for performing an act that has not expired before December 30, 1999.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Judicial Proceedings"],"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":"d6fddf527d2ce019e627b88bdea023570df7b39dde9076784755f074b8adcd86","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.7507-11","next":"us/26-cfr-301.7508a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}