Regulations last checked for updates: Dec 18, 2025

Title 26 - Internal Revenue last revised: Nov 24, 2025
All TitlesTitle 26Chapter IPart 301Subpart 0 - General Rules
View all text of Subpart 0 [§ 301.7803-1 - § 301.9100-22]
§ 301.9000-7 - Effective date.

These regulations are applicable on February 14, 2005.

[T.D. 9178, 70 FR 7397, Feb. 14, 2005]
authority: 26 U.S.C. 7805.
source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
cite as: 26 CFR 301.9000-7
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