Title 26
SECTION 1.274-8
1.274-8 Effective/applicability date.
§ 1.274-8 Effective/applicability date.Except as provided in §§ 1.274-2(a), 1.274-2(e), 1.274-2(f)(2)(iv)(F), and 1.274-5, §§ 1.274-1 through 1.274-7 apply to taxable years ending after December 31, 1962.
[T.D. 9625, 78 FR 46504, Aug. 1, 2013]