1.408A-9—Effective date.
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.