26 C.F.R. § 1.481-5 Effective dates.
Title 26 - Internal Revenue
Sections 1.481–1, 1.481–2, 1.481–3, and 1.481–4 are effective for Consent Agreements signed on or after December 27, 1994. For Consent Agreements signed before December 27, 1994, see §§1.481–1, 1.481–2, 1.481–3, 1.481–4, and 1.481–5 (as contained in the 26 CFR part 1 edition revised as of April 1, 1995). [T.D. 8608, 60 FR 40079, Aug. 7, 1995]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Adjustments
§ 1.481-5 Effective dates.