26 C.F.R. § 1.43-7 Effective date of regulations.
Title 26 - Internal Revenue
The provisions of §§1.43–1, 1.43–2 and 1.43–4 through 1.43–7 are effective with respect to costs paid or incurred after December 31, 1991, in connection with a qualified enhanced oil recovery project. The provisions of §1.43–3 are effective for taxable years beginning after December 31, 1990. For costs paid or incurred after December 31, 1990, and before January 1, 1992, in connection with a qualified enhanced oil recovery project, taxpayers must take reasonable return positions taking into consideration the statute and its legislative history. [T.D. 8448, 57 FR 54931, Nov. 23, 1992]
Title 26: Internal Revenue
PART 1—INCOME TAXES
credits allowable under sections 30 through 45D
§ 1.43-7 Effective date of regulations.
