26 C.F.R. § 16A.126-0 Effective dates.
Title 26 - Internal Revenue
These temporary regulations shall apply to any payments received under a contract signed by the taxpayer and the appropriate agency after September 30, 1979.
Title 26: Internal Revenue
PART 16A—TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS
§ 16A.126-0 Effective dates.