Treasury Regulations, Subchapter A, Sec. 1.66-5
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Sec. 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]
