26 C.F.R. § 1.408A-9

Current through November 30, 2024

Section 1.408A-9 - Effective date

This section contains the following question and answer providing the effective date of §§ 1.408A-1 through 1.408A-8 :

Q-1. To what taxable years do §§ 1.408A-1 through 1.408A-8 apply?

A-1 Sections 1.408A-1 through 1.408A-8 apply to taxable years beginning on or after January 1, 1998.

26 C.F.R. §1.408A-9

T.D. 8816, 64 FR 5611, Feb. 4, 1999