# Treas. Reg. § 301.7508-1: Time for performing certain acts postponed by reason of service in a combat zone.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.7508-1>. Interprets 26 U.S.C. § 7508.

(a) General rule. The period of time that may be disregarded for performing certain acts under section 7508 applies to acts described in section 7508(a)(1) and to other acts specified in a revenue ruling, revenue procedure, notice, or other guidance published in the Internal Revenue Bulletin (see § 601.601(d)(2) of this chapter). 

(b) Effective date. This section applies to any period for performing an act that has not expired before December 30, 1999. 

[T.D. 8911, 65 FR 78411, Dec. 15, 2000]