Applicability date.
(i) Applicability date. This section applies to Distributions occurring after December 15, 2019. For Distributions occurring on or before December 15, 2019, see 1.355-8T as contained in 26 CFR part 1 revised as of April 1, 2019.
Source
26 CFR § 1.355-8
Scoping language
None
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