Treasury Regulations · 26 CFR
§ 301.6363-3. Transition years.
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).
Cite as 26 CFR § 301.6363-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 20, 1978 by T.D. 7577
- Length
- 83 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 2
The State may by law provide for the transition to or from a qualified tax to the extent necessary to prevent double taxation or other unintended hardships, or to prevent unintended benefits, under State law. Generally, such provisions shall be administered by the State; but, if requested to do so by the Governor of the State, the Secretary or his delegate may in his discretion, agree to administer such provisions either solely or jointly with the State.
[T.D. 7577, 43 FR 59375, Dec. 20, 1978]
Cross-references
Computed from the citations in the text of 26 CFR.
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. 7577 (43 FR 59375)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR7d22b80601049d0 Seizure of Property for Collection of Taxes
Nearby sections
- § 301.6362-6 Requirements relating to residence.
- § 301.6362-7 Additional requirements.
- § 301.6363-1 State agreements.
- § 301.6363-2 Withdrawal from State agreements.
- § 301.6363-3 Transition years.
- § 301.6363-4 Judicial review.
- § 301.6365-1 Definitions.
- § 301.6365-2 Commencement and cessation of applicability of subchapter E to individual taxpayers.