26 C.F.R. § 1.43-7. - § 1.43-7 Effective Date of Regulations.

Current as of January 1, 1970

Section 1.43-7 - § 1.43-7 Effective Date of Regulations.Section 1.43-7 - § 1.43-7 Effective Date of Regulations.

Section 1.43-6 - § 1.43-6 Election Out of Section 43.Section 1.44-1 - § 1.44-1 Allowance of Credit for Purchase of New Principal Residence After March 12, 1975, and Before January 1, 1977.

§ 1.43-7 Effective date of regulations.

The provisions of §§ 1.43-1, 1.43-2 and 1.43-4 through 1.43-7 are effective with respect to costs paid or incurred after December 31, 1991, in connection with a qualified enhanced oil recovery project. The provisions of § 1.43-3 are effective for taxable years beginning after December 31, 1990. For costs paid or incurred after December 31, 1990, and before January 1, 1992, in connection with a qualified enhanced oil recovery project, taxpayers must take reasonable return positions taking into consideration the statute and its legislative history.

[T.D. 8448, 57 FR 54931, Nov. 23, 1992]

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