26 CFR Part 301 Procedure and Administration - complete›PART 301—PROCEDURE AND ADMINISTRATION›General Rules›Application of Internal Revenue Laws
§ 301.9000-7 Effective date.
26 CFR Part 301 Procedure and Administration - complete · 2026-09-26 edition · updated 2026-10-03 · California
These regulations are applicable on February 14, 2005.
[T.D. 9178, 70 FR 7397, Feb. 14, 2005]
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