§ 1.707-9T - Effective dates and transitional rules (temporary).

§ 1.707-9T Effective dates and transitional rules (temporary).

(a)

(1) through(a)(4) [Reserved]. For further guidance, see § 1.707-9(a)(1) through (4).

(5) Section 1.707-5T(a)(2) and (f) Examples 2, 3, 7, and 8. Section 1.707-5T(a)(2) and (f) Examples 2, 3, 7, and 8 apply to any transaction with respect to which all transfers occur on or after January 3, 2017. For any transaction with respect to which any transfers occur before January 3, 2017, see § 1.707-5(a)(2) and (f) Examples 2, 3, 7, and 8 as contained in 26 CFR part 1, revised as of April 1, 2016.

(b) [Reserved]. For further guidance, see § 1.707-9(b).

(c) Expiration date. This section expires on October 4, 2019.

[T.D. 9788, 81 FR 69288, Oct. 5, 2016]