26 C.F.R. § 1.199-8T   Other rules (temporary).


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
Itemized Deductions for Individuals and Corporations (Continued)

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§ 1.199-8T   Other rules (temporary).

(a) through (h) [Reserved] For further guidance, see §1.199–8(a) through (h).

(i) Effective dates. (1) through (3) [Reserved] For further guidance, see §1.199–8(i)(1) through (3).

(4) Computer software. Section 1.199–3T(i)(6)(ii) through (v) are applicable for taxable years beginning on or after June 1, 2006. Taxpayers may apply these temporary regulations to taxable years beginning after December 31, 2004, and before June 1, 2006. The applicability of §1.199–3T(i)(6)(ii) through (v) expires on or before May 22, 2009.

[T.D. 9262, 71 FR 31077, June 1, 2006; 71 FR 38262, July 6, 2006]

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