26 C.F.R. § 1.383-0   Effective date.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
Carryovers

Browse Previous |  Browse Next

§ 1.383-0   Effective date.

(a) The regulations under section 383 (other than the regulations described in paragraph (b) of this section) reflect the amendments made to sections 382 and 383 by the Tax Reform Act of 1986. See §1.383–1(j) for effective date rules.

(b) Sections 1.383–1A, 1.383–2A, and 1.383–3A do not reflect the amendments made to sections 382 and 383 by the Tax Reform Act of 1986.

[T.D. 8352, 56 FR 29434, June 27, 1991]

Browse Previous |  Browse Next






















chanrobles.com


ChanRobles Legal Resources:

ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com

ChanRobles MCLE On-line

ChanRobles Lawnet Inc. - ChanRobles MCLE On-line : www.chanroblesmcleonline.com