Treasury Regulations · 26 CFR
§ 1.860-5. Effective 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. § 860
Cite as 26 CFR § 1.860-5
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 18, 1984 by T.D. 7936
- Issued under
- 26 U.S.C. § 860
- Length
- 185 words · about 1 min to read
- Cross-references
- cites 3 Code sections and 1 regulation; cited by 0
(Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805; sec. 860(e) (92 Stat. 2849, 26 U.S.C. 860(e)); sec. 860(g) (92 Stat. 2850, 26 U.S.C. 860(g)))
[T.D. 7936, 49 FR 2109, Jan. 18, 1984]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 860 Deduction for deficiency dividends
- § 859 Adoption of annual accounting period
- § 7805 Rules and regulations
Regulations it cites
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. 7936 (49 FR 2109)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Real Estate Investment Trusts
Nearby sections
- § 1.860-1 Deficiency dividends.
- § 1.860-2 Requirements for deficiency dividends.
- § 1.860-3 Interest and additions to tax.
- § 1.860-4 Claim for credit or refund.
- § 1.860-5 Effective date.
- § 1.860A-0 Outline of REMIC provisions.
- § 1.860A-1 Effective dates and transition rules.
- § 1.860C-1 Taxation of holders of residual interests.
- § 1.860C-2 Determination of REMIC taxable income or net loss.