Effective/applicability date

(d) Effective/applicability date. This section applies on and after January 19, 2017. For rules before January 19, 2017, see 1.1245-2 as contained in 26 CFR part 1 revised as of April 1, 2016.

Source

26 CFR § 1.1245-2

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Scoping language

None

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