§ 1.883-5T - Effective/applicability dates (temporary).

Related Notices

Latest version.

(a) through (c) [Reserved] For further guidance, see § 1.883-5(a) through (c).

(d) Effective date. These regulations are effective on June 25, 2007.

(e) Applicability dates. Sections 1.883-1T, 1.883-2T, 1.883-3T, and 1.883-4T are applicable to taxable years of the foreign corporation beginning after June 25, 2007. Taxpayers may elect to apply § 1.883-3T to any open taxable years of the foreign corporation beginning on or after December 31, 2004.

(f) Expiration date. The applicability of §§ 1.883-1T, 1.883-2T, 1.883-3T, and 1.883-4T expires on or before June 22, 2010.

                    
                        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');