Declaratory Judgments Relating to Qualification of Certain Retirement Plans
§ 1.7519-3T Effective date (temporary).
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
The provisions of §§ 1.7519-1T through § 1.7519-3T are effective for taxable years beginning after December 31, 1986.
[T.D. 8205, 53 FR 19710, May 27, 1988]
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