Implements § 66Open in workspace
Reg. § 1.66-5 Effective date.
26 CFR § 1.66-5eCFR, current through 2026-07-14
Sections through 1.66-4 are applicable on July 10, 2003. In addition, applies to any request for relief filed prior to July 10, 2003, for which the Internal Revenue Service has not issued a preliminary determination as of July 10, 2003.
[T.D. 9074, 68 FR 41070, July 10, 2003]