Home/CFR/Title 26/Part 1/§ 1.7519-3T
26 CFR · Internal Revenue

§ 1.7519-3T — Effective date (temporary).

26 CFR § 1.7519-3T
TitleTitle 26: Internal RevenuePartPart 1: Income Taxes
SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 1.7519-3T (Effective date (temporary).) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 C.F.R. § 1.7519-3T (2026).

Text

§ 1.7519-3T Effective date (temporary). The provisions of §§ 1.7519-1T through § 1.7519-3T are effective for taxable years beginning after December 31, 1986. [T.D. 8205, 53 FR 19710, May 27, 1988]

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Related

§ 1.7519-3
26 C.F.R. § 1.7519-3
§ 1.7519-1
26 C.F.R. § 1.7519-1

Nearby Sections

11
§ 1.7476-2
Notice to interested parties.
§ 1.7476-3
Notice of determination.
§ 1.7519-0T
Table of contents (temporary).
§ 1.7519-1T
Required payments for entities electing not to have required year (temporary).
§ 1.7519-2T
Required payments—procedures and administration (temporary).
§ 1.7519-3T
Effective date (temporary).
§ 1.7520-1
Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests.
§ 1.7520-2
Valuation of charitable interests.
§ 1.7520-3
Limitation on the application of section 7520.
§ 1.7520-4
Transitional rules.
§ 1.7701-1
Definitions; spouse, husband and wife, husband, wife, marriage.

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Bluebook (online)
26 C.F.R. § 1.7519-3T, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.7519-3T.
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