Home › CFR › Title 26 › Part 1 › §1.7519-3T26 CFR §1.7519-3T — -3T Effective date (temporary).Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThe provisions of §§ 1.7519-1T through § 1.7519-3T are effective for taxable years beginning after December 31, 1986.