Implements § 7519Open in workspace
Reg. § 1.7519-3T Effective date (temporary).
26 CFR § 1.7519-3TeCFR, current through 2026-07-14
The provisions of through are effective for taxable years beginning after December 31, 1986.
[T.D. 8205, 53 FR 19710, May 27, 1988]