§ 1.66-5. Effective date.
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/us/cfr/t26/s§ 1.66-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Sections 1.66-1 through 1.66-4 are applicable on July 10, 2003. In addition, § 1.66-4 applies to any request for relief filed prior to July 10, 2003, for which the Internal Revenue Service has not issued a preliminary determination as of July 10, 2003. [T.D. 9074, 68 FR 41070, July 10, 2003]
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§ 1.66-5
Effective date.
Treas. Dec.T.D. 9074
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