26 CFR 514.10 - Effective date.

Regulations last checked for updates: Feb 13, 2026

Title 26 - Internal Revenue last revised: Feb 11, 2026

View all text of Subpart § 514.1 - 2 [§ 514.1 - § 514.22]

§ 514.10 - Effective date.

The provisions of §§ 514.1 through 517.9 shall be effective with respect to taxable years beginning after December 31, 1956, and before January 1, 1967, or with respect to dividends, interest, and royalties paid before August 11, 1968.

[T.D. 6986, 34 FR 136, Jan. 4, 1969]

authority: 26 U.S.C. 7805.

cite as: 26 CFR 514.10