{"data":{"id":"us/26-cfr-301.9000-7","jurisdiction":"us","citation":"26 CFR 301.9000-7","heading":"-7 Effective date.","body":"These regulations are applicable on February 14, 2005.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","General Rules"],"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":"09565157dcdc240ec76be8003e22784a1376d20ba1942acbf371ca2cd71d1299","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.9000-6","next":"us/26-cfr-301.9001"},"notice":"GroundRules: Original legal text. Not legal advice."}