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Treasury Regulations · 26 CFR

§ 1.43-7. Effective date of regulations.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 43

Cite as 26 CFR § 1.43-7

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
November 23, 1992 by T.D. 8448
Issued under
26 U.S.C. § 43
Length
99 words · about 1 min to read
Cross-references
cites 0 Code sections and 2 regulations; cited by 1

The provisions of §§ 1.43-1, 1.43-2 and 1.43-4 through 1.43-7 are effective with respect to costs paid or incurred after December 31, 1991, in connection with a qualified enhanced oil recovery project. The provisions of § 1.43-3 are effective for taxable years beginning after December 31, 1990. For costs paid or incurred after December 31, 1990, and before January 1, 1992, in connection with a qualified enhanced oil recovery project, taxpayers must take reasonable return positions taking into consideration the statute and its legislative history.

[T.D. 8448, 57 FR 54931, Nov. 23, 1992]

Other regulations under § 43

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

Cited by 1 other regulation

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Issued by T.D. 8448 (57 FR 54931)

Where it sits in 26 CFR

  1. Subchapter A Income tax
  2. Part 1 Income taxes
  3. General Business Credits

Nearby sections