[Code of Federal Regulations] [Title 26, Volume 5] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.408A-9] [Page 525] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1_INCOME TAXES--Table of Contents Sec. 1.408A-9 Effective date. This section contains the following question and answer providing the effective date of Sec. Sec. 1.408A-1 through 1.408A-8: Q-1. To what taxable years do Sec. Sec. 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. [T.D. 8816, 64 FR 5611, Feb. 4, 1999]