CFR /  Title 26  /  Part 1  /  Sec. 1.274-8 Effective/applicability date.

Except as provided in Sec. Sec. 1.274-2(a), 1.274-2(e), 1.274-2(f)(2)(iv)(F), and 1.274-5, Sec. Sec. 1.274-1 through 1.274-7 apply to taxable years ending after December 31, 1962. [T.D. 9625, 78 FR 46504, Aug. 1, 2013]