26 CFR § 1.199-8T - Other rules (temporary).

§ 1.199-8T Other rules (temporary).

(a) through (h) [Reserved]. For further guidance, see § 1.199-8(a) through (h).

(i) Effective/applicability dates.

(1) through (9) [Reserved]. For further guidance, see § 1.199-8(i)(1) through (9).

(10) Acquisitions, dispositions, and short taxable years. Section 1.199-2T(c) is applicable for taxable years beginning on or after August 27, 2015. A taxpayer may apply § 1.199-2T(c) to taxable years for which the limitations for assessment of tax has not expired beginning before August 27, 2015.

(11) Expiration date. The applicability of § 1.199-2T(c) expires on August 24, 2018.

[T.D. 9731, 80 FR 51941, Aug. 27, 2015]