26 C.F.R. § 1.66-5. - § 1.66-5 Effective Date.

Current as of January 1, 1970

Section 1.66-5 - § 1.66-5 Effective Date.Section 1.66-5 - § 1.66-5 Effective Date.

Section 1.66-4 - § 1.66-4 Request for Relief From the Federal Income Tax Liability Resulting From the Operation of Community Property Law.Section 1.67-1T - § 1.67-1t 2-percent Floor on Miscellaneous Itemized Deductions (temporary).

§ 1.66-5 Effective date.

Sections 1.66-1 through 1.66-4 are applicable on July 10, 2003. In addition, § 1.66-4 applies to any request for relief filed prior to July 10, 2003, for which the Internal Revenue Service has not issued a preliminary determination as of July 10, 2003.

[T.D. 9074, 68 FR 41070, July 10, 2003]

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