26 C.F.R. § 1.274-8. - § 1.274-8 Effective/applicability Date.

Current as of January 1, 1970

Section 1.274-8 - § 1.274-8 Effective/applicability Date.Section 1.274-8 - § 1.274-8 Effective/applicability Date.

Section 1.274-7 - § 1.274-7 Treatment of Certain Expenditures With Respect to Entertainment-type Facilities.Section 1.274-9 - § 1.274-9 Entertainment Provided to Specified Individuals.

§ 1.274-8 Effective/applicability date.

Except as provided in §§ 1.274-2(a), 1.274-2(e), 1.274-2(f)(2)(iv)(F), and 1.274-5, §§ 1.274-1 through 1.274-7 apply to taxable years ending after December 31, 1962.

[T.D. 9625, 78 FR 46504, Aug. 1, 2013]

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