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

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.7519-3T>. Interprets 26 U.S.C. § 7519.

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]