![]() |
Code of Federal Regulations (Last Updated: July 5, 2024) |
![]() |
Title 26 - Internal Revenue |
![]() |
Chapter I - Internal Revenue Service, Department of the Treasury |
![]() |
SubChapter A - Income Tax |
![]() |
Part 1 - Income Taxes |
![]() |
Definition of Gross Income, Adjusted Gross Income, and Taxable Income |
§ 1.66-5 - Effective date.
Latest version.
-
§ 1.66-5 Effective date.
Sections 1.66-1 through 1.66-4 are applicable on July 10, 2003. In addition, § 1.66-4 applies to any request for relief filed prior to July 10, 2003, for which the Internal Revenue Service has not issued a preliminary determination as of July 10, 2003.
[T.D. 9074, 68 FR 41070, July 10, 2003]