General Rules›Application of Internal Revenue Laws
§ 301.9000-7 Effective date.
26 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States
These regulations are applicable on February 14, 2005.
[T.D. 9178, 70 FR 7397, Feb. 14, 2005]
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