§ 1.43-7. Effective date of regulations.
93 words·~1 min read·
/us/cfr/t26/s§ 1.43-7·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The provisions of §§ 1.43-1, 1.43-2 and 1.43-4 through 1.43-7 are effective with respect to costs paid or incurred after December 31, 1991, in connection with a qualified enhanced oil recovery project. The provisions of § 1.43-3 are effective for taxable years beginning after December 31, 1990. For costs paid or incurred after December 31, 1990, and before January 1, 1992, in connection with a qualified enhanced oil recovery project, taxpayers must take reasonable return positions taking into consideration the statute and its legislative history. [T.D. 8448, 57 FR 54931, Nov. 23, 1992]
Connections1 off-index
1 reference not yet in our index
- T.D. 8448
Citation graph
cites case law
§ 1.43-7
Effective date of regulations.
Treas. Dec.T.D. 8448
Cites 1Cited by 0 across 0 sources