# Treas. Reg. § 301.9000-7: Effective date.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.9000-7>.

These regulations are applicable on February 14, 2005. 

[T.D. 9178, 70 FR 7397, Feb. 14, 2005]