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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Itemized Deductions for Individuals and Corporations (Continued) |
§ 1.199-8T - Other rules (temporary).
Latest version.
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§ 1.199-8T Other rules (temporary).
(a) through (h) [Reserved]. For further guidance, see § 1.199-8(a) through (h).
(i) Effective/applicability dates.
(1) through (9) [Reserved]. For further guidance, see § 1.199-8(i)(1) through (9).
(10) Acquisitions, dispositions, and short taxable years. Section 1.199-2T(c) is applicable for taxable years beginning on or after August 27, 2015. A taxpayer may apply § 1.199-2T(c) to taxable years for which the limitations for assessment of tax has not expired beginning before August 27, 2015.
(11) Expiration date. The applicability of § 1.199-2T(c) expires on August 24, 2018.
[T.D. 9731, 80 FR 51941, Aug. 27, 2015]