Sec. 1.274-8 Effective/applicability date.
Except as provided in §§ 1.274-2(a), 1.274-2(e), 1.274-2(f)(2)(iv)(F), and 1.274-5, §§ 1.274-1 through 1.274-7 apply to taxable years ending after December 31, 1962.
[T.D. 6659, 28 FR 6507, June 25, 1963. Revised by T.D. 8051, 50 FR 36576, Sept. 9, 1985. Revised again by T.D. 9625, 78 FR 46502-46504, Aug. 1, 2013.]
