Treasury Regulations · 26 CFR
§ 1.5000C-7. Effective/applicability date.
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. § 5000C
Cite as 26 CFR § 1.5000C-7
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- August 18, 2016 by T.D. 9782
- Issued under
- 26 U.S.C. § 5000C
- Length
- 145 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 2
Section 5000C applies to specified Federal procurement payments received pursuant to contracts entered into on and after January 2, 2011. Sections 1.5000C-1 through 1.5000C-7 apply on and after November 16, 2016. Contracting parties and acquiring agencies may rely upon the rules in the regulations before such date. If a foreign contracting party fully satisfies its tax and filing obligations under section 5000C with respect to any payments received in tax years ending before November 16, 2016 on or before the later of November 16, 2016 or the due date for the foreign person's income tax return for the year in which the payment was received in a manner consistent with the final regulations, penalties will not be asserted on the foreign contracting parties with respect to those payments or returns.
[T.D. 9782, 81 FR 55138, Aug. 18, 2016]
Returns and Records
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Cited by 2 other regulations
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.
- Issued by T.D. 9782 (81 FR 55138)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Information and Returns
Nearby sections
- § 1.5000C-3 Payment and returns of tax withheld by the acquiring agency.
- § 1.5000C-4 Requirement for the foreign contracting party to file a return and pay tax, and procedures for the contracting party to seek a refund.
- § 1.5000C-5 Anti-abuse rule.
- § 1.5000C-6 Examples.
- § 1.5000C-7 Effective/applicability date.