Prior periods.

(2) Prior periods. For rules applying before July 2, 2013, see 1.108(i)0T, 1.108(i)1T, 1.108(i)2T, and 1.108(i)3T, as contained in 26 CFR part 1, revised April 1, 2013.

Source

26 CFR § 1.108(i)-0

Scoping language

None