26 CFR Part 301 Procedure and Administration - complete›PART 301—PROCEDURE AND ADMINISTRATION›Judicial Proceedings›Civil Actions by the United States
§ 301.7508-1 Time for performing certain acts postponed by reason of service in a…
26 CFR Part 301 Procedure and Administration - complete · 2026-09-26 edition · updated 2026-10-03 · California
(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]
Get a plain-English answer with a citation back to this text.
Ask AI about this code