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