Effective date.

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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