C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER A—INCOME TAX › PART 1—INCOME TAXES

26 C.F.R. § 1.274-8

Effective/applicability date

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Except as provided in §§ 1.274-2(a), 1.274-2(e), 1.274-2(f)(2)(iv)(F), and 1.274-5, §§ 1.274-1 through 1.274-7 apply to taxable years ending after December 31, 1962.

[T.D. 9625, 78 FR 46504, Aug. 1, 2013]
Notes of Decisions
Cited in 2 cases, 1972–1973 · leading case: Drew v. Comm'r, 31 T.C.M. 143 (Tax Ct. 1972).
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Drew v. Comm'r, 31 T.C.M. 143 (Tax Ct. 1972). · cites it 2× “e., during the first six months of its taxable year ending in 1963, was erroneous.”
Palo Alto Town & Country Vill., Inc. v. Comm'r, 32 T.C.M. 1048 (Tax Ct. 1973). · cites it 2× “274-8, Income Tax Regs. Nevertheless, for these expenses Palo Alto must establish that they were ordinary and *108 necessary under section 162, supra.”
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