Implements § 408AOpen in workspace
Reg. § 1.408A-9 Effective date.
26 CFR § 1.408A-9eCFR, current through 2026-07-14
This section contains the following question and answer providing the effective date of through :
Q-1. To what taxable years do through apply?
A-1 Sections through 1.408A-8 apply to taxable years beginning on or after January 1, 1998.
[T.D. 8816, 64 FR 5611, Feb. 4, 1999]