1. Regulations
  2. title 26
  3. chapter I-i15
  4. part 16A
  5. § 16A.126-0

View all text of Part 16 A [§ 16A.126-0 - § 16A.1255-2]

§ 16A.126-0 - Effective dates.

These temporary regulations shall apply to any payments received under a contract signed by the taxpayer and the appropriate agency after September 30, 1979.

AUTHORITY: Secs. 126 and 7805 of the Internal Revenue Code of 1954 (92 Stat. 2888, 26 U.S.C. 126; 68A Stat. 917, 26 U.S.C. 7805).

SOURCE: T.D. 7778, 46 FR 27637, May 21, 1981, unless otherwise noted.

CITE AS: 26 CFR 16A.126-0