§514.10. Effective date.
26 C.F.R. § 514.10
The provisions of §§ 514.1 through 517.9 shall be effective with respect to taxable years beginning after December 31, 1956, and before January 1, 1967, or with respect to dividends, interest, and royalties paid before August 11, 1968.
Notes, amendments, and revision history
Amendments
[T.D. 6986, 34 FR 136, Jan. 4, 1969]
Source
Source: T.D. 6273, 22 FR 9530, Nov. 28, 1957; 25 FR 14022, Dec. 31, 1960, unless otherwise noted.
Authority
Authority: 26 U.S.C. 7805.
Amendments
[T.D. 6986, 34 FR 136, Jan. 4, 1969]