This section contains the following question and answer providing the effective date of §§ 1.408A-1 through 1.408A-8 :
A-1 Sections 1.408A-1 through 1.408A-8 apply to taxable years beginning on or after January 1, 1998.
26 C.F.R. §1.408A-9
This section contains the following question and answer providing the effective date of §§ 1.408A-1 through 1.408A-8 :
A-1 Sections 1.408A-1 through 1.408A-8 apply to taxable years beginning on or after January 1, 1998.
26 C.F.R. §1.408A-9