The provisions of §§ 1.1562-1 through 1.1562-7 apply only to taxable years beginning before January 1, 1975.
var val = document.getElementById('citecontent').innerHTML; art.dialog.defaults.title = window.location.href; art.dialog.data('cite', val); art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/'); art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');