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Treasury Regulations · 26 CFR

§ 301.9000-7. Effective date.

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).

Cite as 26 CFR § 301.9000-7

At a glance

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

Status
In the current eCFR
Issued
February 14, 2005 by T.D. 9178
Length
14 words · about 1 min to read

These regulations are applicable on February 14, 2005.

[T.D. 9178, 70 FR 7397, Feb. 14, 2005]

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. 9178 (70 FR 7397)

Where it sits in 26 CFR

  1. Subchapter F Procedure and administration
  2. Part 301 Procedure and administration
  3. Subpart ECFR4cc2dbd383b9493 General Rules
  4. Application of Internal Revenue Laws

Nearby sections