26 C.F.R. § 301.9000-7 Effective date.
Title 26 - Internal Revenue
These regulations are applicable on February 14, 2005. [T.D. 9178, 70 FR 7397, Feb. 14, 2005]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
General Rules
Application of Internal Revenue Laws
§ 301.9000-7 Effective date.