26 C.F.R. § 1.274-8
Current through September 30, 2024
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.
26 C.F.R. §1.274-8
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.
26 C.F.R. §1.274-8