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Effective Date Note: By T.D. 8734, 62 FR 53497, Oct. 14, 1997, § 509.119 was removed, effective Jan. 1, 1999. By T.D. 8804, 63 FR 72183, Dec. 31, 1998, the effective date was delayed until Jan. 1, 2000. By T.D. 8856, 64 FR 73408, Dec. 30, 1999, the effective date was delayed until Jan. 1, 2001.
Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.509.119 [Reserved] - last updated October 03, 2022 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-509-119/
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