1. Regulations
  2. title 26
  3. chapter I-i1
  4. part 1
  5. subjgrp 2
  6. § 1.66-5

View all text of Subjgrp 2 [§ 1.61-1 - § 1.67-4]

§ 1.66-5 - Effective date.

Sections 1.66-1 through 1.66-4 are applicable on July 10, 2003. In addition, § 1.66-4 applies to any request for relief filed prior to July 10, 2003, for which the Internal Revenue Service has not issued a preliminary determination as of July 10, 2003.

[T.D. 9074, 68 FR 41070, July 10, 2003]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960, unless otherwise noted.

CITE AS: 26 CFR 1.66-5