[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: 26CFR301.7508-1]

[Page 559]
 
                       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. 301.7508-1  Time for performing certain acts postponed by reason 
of service in a combat zone.

    (a) General rule. The period of time that may be disregarded for 
performing certain acts under section 7508 applies to acts described in 
section 7508(a)(1) and to other acts specified in a revenue ruling, 
revenue procedure, notice, or other guidance published in the Internal 
Revenue Bulletin (see Sec. 601.601(d)(2) of this chapter).
    (b) Effective date. This section applies to any period for 
performing an act that has not expired before December 30, 1999.

[T.D. 8911, 65 FR 78411, Dec. 15, 2000]