[Code of Federal Regulations] [Title 26, Volume 13] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR] [Page 552] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) Procedure and Administration--Table of Contents Sec. 1.7519-3T Effective date (temporary). The provisions of Sec. Sec. 1.7519-1T through Sec. 1.7519-3T are effective for taxable years beginning after December 31, 1986. [T.D. 8205, 53 FR 19710, May 27, 1988] general actuarial valuations