Treas. Reg. § 1.7519-3T Effective date (temporary).

eCFR as of 2026-10-19 · Interprets § 7519 · Temporary, issued May. 27, 1988: before the § 7805(e) 3-year limit

The provisions of §§ 1.7519-1T through § 1.7519-3T are effective for taxable years beginning after December 31, 1986.

[T.D. 8205, 53 FR 19710, May 27, 1988]