§ 301.6361-5. Effective date of section 6361.
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/us/cfr/t26/s§ 301.6361-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 6361 shall take effect on the first January 1 which is more than 1 year after the first date on which at least one State has filed a notice of election with the Secretary or his delegate to enter into a State agreement. For purposes of this section, a notice of election shall be deemed to have been filed by a State only if there is no defect in either the State's notice of election or the State's tax law of which the Secretary notified the Governor pursuant to paragraph
(c)of § 301.6363-1, and which has not been retroactively cured under the provisions of such paragraph. [T.D. 7577, 43 FR 59365, Dec. 20, 1978]
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§ 301.6361-5
Effective date of section 6361.
Treas. Dec.T.D. 7577
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