26 C.F.R. § 301.9000-7   Effective date.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
General Rules
Application of Internal Revenue Laws

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§ 301.9000-7   Effective date.

These regulations are applicable on February 14, 2005.

[T.D. 9178, 70 FR 7397, Feb. 14, 2005]

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