26 CFR § 1.951A-7 - Applicability dates.

§ 1.951A-7 Applicability dates.
Link to an amendment published at 85 FR 44648, July 23, 2020.

Sections 1.951A-1 through 1.951A-6 apply to taxable years of foreign corporations beginning after December 31, 2017, and to taxable years of United States shareholders in which or with which such taxable years of foreign corporations end.

[T.D. 9866, 84 FR 29341, June 21, 2019]