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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.408A-9

§ 1.408A-9. Effective date.

52 words·~1 min read·/us/cfr/t26/s§ 1.408A-9·

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This section contains the following question and answer providing the effective date of §§ 1.408A-1 through 1.408A-8: Q-1. To what taxable years do §§ 1.408A-1 through 1.408A-8 apply? A-1 Sections 1.408A-1 through 1.408A-8 apply to taxable years beginning on or after January 1, 1998. [T.D. 8816, 64 FR 5611, Feb. 4, 1999]
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  • T.D. 8816
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§ 1.408A-9
Effective date.
Treas. Dec.T.D. 8816
Cites 1Cited by 0 across 0 sources
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