26 C.F.R. § 1.408A-9 Effective date.
Title 26 - Internal Revenue
This section contains the following question and answer providing the effective date of §§1.408A–1 through 1.408A–8: Q–1. To what taxable years do §§1.408A–1 through 1.408A–8 apply? A–1 Sections 1.408A–1 through 1.408A–8 apply to taxable years beginning on or after January 1, 1998. [T.D. 8816, 64 FR 5611, Feb. 4, 1999]
Title 26: Internal Revenue
PART 1—INCOME TAXES
§ 1.408A-9 Effective date.