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Implements § 8Open in workspace

Reg. § 801.8 Effective/applicability dates.

26 CFR § 801.8eCFR, current through 2026-07-14

The provisions of through apply on or after October 17, 2005.

[T.D. 9426, 73 FR 60628, Oct. 14, 2008]

Regulations under § 8 (7)

  • Reg. § 12.8Elections with respect to net leases of real property.
  • Reg. § 50.8Due date and place for filing returns and paying tax.
  • Reg. § 51.8Notification and payment of fee.
  • Reg. § 57.8Tax treatment of fee.
  • Reg. § 300.8Renewal of enrollment of enrolled actuary fee.
  • Reg. § 513.8Addressee not actual owner.
  • Reg. § 514.8Release of excess tax withheld at source.
← Reg. § 801.7Examples.