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Title 26 Part 1 → §1.481-5

Title 26 → Chapter I → Subchapter A → Part 1 → §1.481-5

Electronic Code of Federal Regulations e-CFR

Title 26 Part 1 → §1.481-5

e-CFR data is current as of June 25, 2019

Title 26Chapter ISubchapter APart 1 → §1.481-5


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§1.481-5   Effective dates.

Sections 1.481-1, 1.481-2, 1.481-3, and 1.481-4 are effective for Consent Agreements signed on or after December 27, 1994. For Consent Agreements signed before December 27, 1994, see §§1.481-1, 1.481-2, 1.481-3, 1.481-4, and 1.481-5 (as contained in the 26 CFR part 1 edition revised as of April 1, 1995).

[T.D. 8608, 60 FR 40079, Aug. 7, 1995]