Par. 5. Section 1.530A-7 is added to read as follows:
(a)-(e) [The text of proposed § 1.530A-7(a) through (e) is the same as the text of § 1.530A-7T(a) through (e) in the temporary rule published elsewhere in this issue of the Federal Register .]
(f) Applicability date. This section applies to taxable years beginning on or after the date the Treasury decision adopting this section as a final regulation is published in the Federal Register .