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

Proposed regulation, not in force. IA-42-93, 94-31531, published 1994-12-28 <https://www.federalregister.gov/documents/1994/12/28/94-31531/adjustments-required-by-changes-in-method-of-accounting>. Interprets 26 U.S.C. § 481.

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.