[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7430-6]

[Page 525-526]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                          Judicial Proceedings
 
Sec. 301.7430-6  Effective dates.

    Sections 301.7430-2 through 301.7430-6, other than Sec. Sec. 
301.7430-2(b)(2), (c)(3)(i)(B), (c)(3)(ii)(C), and (c)(5); Sec. Sec. 
301.7430-4(b)(3)(i), (b)(3)(ii), (b)(3)(iii)(B), (b)(3)(iii)(C), 
(b)(3)(iii)(D), and (c)(2)(ii); and Sec. Sec. 301.7430-5(a) and (c)(3), 
apply to claims for reasonable administrative costs filed with the 
Internal Revenue Service after December 23, 1992, with respect to costs 
incurred in administrative proceedings commenced after November 10, 
1988. Section 301.7430-2(c)(5) is applicable March 23, 1993. Sections 
301.7430-2(b)(2), (c)(3)(i)(B), and (c)(3)(ii)(C); 301.7430-4(b)(3)(i), 
(b)(3)(ii), (b)(3)(iii)(B), (b)(3)(iii)(C), (b)(3)(iii)(D), and 
(c)(2)(ii); and 301.7430-5(a) and (c)(3) are applicable for 
administrative proceedings commenced after July 30, 1996. Sections 
301.7430-1(e), 301.7430-2(c)(2),

[[Page 526]]

7430-3(a)(4) and (b) are applicable with respect to actions taken by the 
Internal Revenue Service after July 22, 1998.

[T.D. 8725, 62 FR 39119, July 22, 1997, as amended by T.D. 9050, 68 FR 
14320, Mar. 25, 2003]