Source: https://www.law.cornell.edu/cfr/text/26/1.199-8T
Timestamp: 2018-06-21 12:25:11
Document Index: 79921798

Matched Legal Cases: ['art 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1']

26 CFR 1.199-8T - Other rules (temporary). | US Law | LII / Legal Information Institute
CFR › Title 26 › Chapter I › Subchapter A › Part 1 › Section 1.199-8T
26 CFR 1.199-8T - Other rules (temporary).
§ 1.199-8T Other rules (temporary).
(a) through (h) [Reserved]. For further guidance, see § 1.199-8(a) through (h).
(i)Effective/applicability dates.
(1) through (9) [Reserved]. For further guidance, see § 1.199-8(i)(1) through (9).
(10)Acquisitions, dispositions, and short taxable years. Section 1.199-2T(c) is applicable for taxable years beginning on or after August 27, 2015. A taxpayer may apply § 1.199-2T(c) to taxable years for which the limitations for assessment of tax has not expired beginning before August 27, 2015.
(11)Expiration date. The applicability of § 1.199-2T(c) expires on August 24, 2018.