26 C.F.R. § 1.7519-3T Effective date (temporary).
Title 26 - Internal Revenue
The provisions of §§1.7519–1T through §1.7519–3T are effective for taxable years beginning after December 31, 1986. [T.D. 8205, 53 FR 19710, May 27, 1988]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Declaratory Judgments Relating to Qualification of Certain Retirement Plans
§ 1.7519-3T Effective date (temporary).