26 C.F.R. § 1.274-8 Effective date.
Title 26 - Internal Revenue
Except as provided in §1.274–2 (a) and (e), §§1.274–1 through 1.274–7 apply with respect to taxable years ending after December 31, 1962, but only in respect of periods after such date. [T.D. 8051, 50 FR 36576, Sept. 9, 1985]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Items Not Deductible
§ 1.274-8 Effective date.
