§ 1.860-5. Effective date.
172 words·~1 min read·
/us/cfr/t26/s§ 1.860-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)In general. Section 860 and §§ 1.860-1 through 1.860-4 apply with respect to determinations after November 6, 1978.
(b)Prior determination of real estate investments trusts. Section 859 (as in effect before the enactment of the Revenue Act of 1978) applies to determinations with respect to real estate investment trusts occurring after October 4, 1976, and before November 7, 1978. In the case of such a determination, the rules in §§ 1.860-1 through 1.860-4 apply, a reference in this chapter 1 to section 860 (or to a particular provision of section 860) shall be considered to be a reference to section 859 (or to the corresponding substantive provision of section 859), as in effect before enactment of the Revenue Act of 1978, and “qualified investment entity” in §§ 1.381(c)25-1(a) and 1.860-1 through 1.860-3 means a real estate investment trust. (Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805; sec. 860(e) (92 Stat. 2849, 26 U.S.C. 860(e)); sec. 860(g) (92 Stat. 2850, 26 U.S.C. 860(g))) [T.D. 7936, 49 FR 2109, Jan. 18, 1984]
Connectionstraces to 2
Traces to 2 documents
3 references not yet in our index
- 92 Stat. 2849
- 92 Stat. 2850
- T.D. 7936
Citation graph
cites case law
§ 1.860-5
Effective date.
Stat.92 Stat. 2849
Stat.92 Stat. 2850
Treas. Dec.T.D. 7936
Cites 5Cited by 0 across 0 sources