Dealer request limitation date.

Dealer request limitation date. The term dealer request limitation date is the date prescribed by section 6412(a)(1) before which the request on which the manufacturer's claim is based must be submitted to the manufacturer by the dealer who held the floor stocks on the inventory date. In the case of an article held by a dealer on October 1, 1988, the dealer request limitation date is January 1, 1989.

Source

26 CFR § 48.6412-2


Scoping language

None
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