[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]