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