1. Regulations
  2. title 26
  3. chapter I-i3
  4. part 1
  5. subjgrp 5
  6. § 1.274-8

View all text of Subjgrp 5 [§ 1.261-1 - § 1.280H-1T]

§ 1.274-8 - Effective/applicability date.

Except as provided in §§ 1.274-2(a), 1.274-2(e), 1.274-2(f)(2)(iv)(F), and 1.274-5, §§ 1.274-1 through 1.274-7 apply to taxable years ending after December 31, 1962.

[T.D. 9625, 78 FR 46504, Aug. 1, 2013]

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

SOURCE: T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, T.D. 9381, 73 FR 8604, Feb. 15, 2008, unless otherwise noted.

CITE AS: 26 CFR 1.274-8