# Treas. Reg. § 801.8: Effective/applicability dates.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-801.8>.

The provisions of §§ 801.1 through 801.7 apply on or after October 17, 2005. 

[T.D. 9426, 73 FR 60628, Oct. 14, 2008]