Prop. Treas. Reg. § 1.481-5 Effective dates.

Proposed 1994-12-28 · IA-42-93 · Interprets § 481 · Would amend § 1.481-5

Par. 7. A new section 1.481-5 is added to read as follows:

Sections 1.481-1, 1.481-2, 1.481-3, and 1.481-4 are effective for Consent Agreements signed on or after December 27, 1994. For Consent Agreements signed before December 27, 1994, see Secs. 1.481-1, 1.481-2, 1.481-3, and 1.481-4 as contained in the 26 CFR Part 1 edition revised as of April 1, 1994.