CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.7519-3T—Effective date (temporary).

1.7519-3T—Effective date (temporary).

The provisions of §§ 1.7519-1T through § 1.7519-3T are effective for taxable years beginning after December 31, 1986.

Code of Federal Regulations

[T.D. 8205, 53 FR 19710, May 27, 1988]