Effective date.

(f) Effective date. This section is applicable to partnership taxable years beginning on or after October 4, 2001. For years beginning prior to October 4, 2001, see 301.6231(a)(5)-1T contained in 26 CFR part 1, revised April 1, 2001.


26 CFR § 301.6231(a)(5)-1

Scoping language

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