§ 1.274-8. Effective/applicability date.
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/us/cfr/t26/s§ 1.274-8·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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]
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§ 1.274-8
Effective/applicability date.
Treas. Dec.T.D. 9625
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