§ 1.383-0. Effective date.
101 words·~1 min read·
/us/cfr/t26/s§ 1.383-0·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)The regulations in this part under section 383 of the Code (other than the regulations described in paragraph
(b)of this section) reflect the amendments made to sections 382 and 383 by the Tax Reform Act of 1986 and the amendments made to section 382 by Public Law 115-97 (2017). See § 1.383-1(j) for effective date rules.
(b)Sections 1.383-1A, 1.383-2A, and 1.383-3A do not reflect the amendments made to sections 382 and 383 by the Tax Reform Act of 1986. [T.D. 8352, 56 FR 29434, June 27, 1991, as amended by T.D. 9905, 85 FR 56837, Sept. 14, 2020]
Connectionstraces to 1
Traces to 1 document
2 references not yet in our index
- T.D. 8352
- T.D. 9905
Citation graph
cites case law
Cites 3Cited by 0 across 0 sources