# Treas. Reg. § 1.274-8: Effective/applicability date.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.274-8>. Interprets 26 U.S.C. § 274.

Except as provided in §§ 1.274-2(a), 1.274-2(e), 1.274-2(f)(2)(iv)(F), and 1.274-5, §§ 1.274-1 through 1.274-7 apply to taxable years ending after December 31, 1962. 

[T.D. 9625, 78 FR 46504, Aug. 1, 2013]