26 CFR 1.7519-3T - Effective date (temporary).

Regulations most recently checked for updates: Aug 27, 2025

§ 1.7519-3T - Effective date (temporary).

The provisions of §§ 1.7519-1T through § 1.7519-3T are effective for taxable years beginning after December 31, 1986.

[T.D. 8205, 53 FR 19710, May 27, 1988]