Treas. Reg. § 1.408A-9
Effective date.
eCFR amendment effective 2016-05-18 · current text · last amended by T.D. 8816, 64 FR 5611, Feb. 4, 1999
This section contains the following question and answer providing the effective date of
§§ 1.408A-1 through 1.408A-8:
Q-1. To what taxable years do
§§ 1.408A-1 through 1.408A-8 apply?
A-1
Sections 1.408A-1 through 1.408A-8 apply to taxable years beginning on or after January 1, 1998.