Implements § 274Open in workspace
Reg. § 1.274-8 Effective/applicability date.
26 CFR § 1.274-8eCFR, current through 2026-07-14
Except as provided in , -2(e), 1.274-2(f)(2)(iv)(F), and 1.274-5, through apply to taxable years ending after December 31, 1962.
[T.D. 9625, 78 FR 46504, Aug. 1, 2013]