[Code of Federal Regulations]
[Title 26, Volume 6]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.481-5]

[Page 573]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.481-5  Effective dates.

    Sections 1.481-1, 1.481-2, 1.481-3, and 1.481-4 are effective for 
Consent Agreements signed on or after December 27, 1994. For Consent 
Agreements signed before December 27, 1994, see Sec. Sec. 1.481-1, 
1.481-2, 1.481-3, 1.481-4, and 1.481-5 (as contained in the 26 CFR part 
1 edition revised as of April 1, 1995).

[T.D. 8608, 60 FR 40079, Aug. 7, 1995]