1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - COMPUTATION OF TAXABLE INCOME
  6. Topic - Itemized Deductions for Individuals and Corporations (Continued)
  7. 26 CFR § 1.199-8T
26 CFR § 1.199-8T
Other rules (temporary)
June 25, 2020
CFR

(a) through (h) [Reserved]. For further guidance, see §1.199-8(a) through (h).

(i) Effective/applicability dates.

(1) through (9) [Reserved]. For further guidance, see §1.199-8(i)(1) through (9).

(10) Acquisitions, dispositions, and short taxable years. Section 1.199-2T(c) is applicable for taxable years beginning on or after August 27, 2015. A taxpayer may apply §1.199-2T(c) to taxable years for which the limitations for assessment of tax has not expired beginning before August 27, 2015.

(11) Expiration date. The applicability of §1.199-2T(c) expires on August 24, 2018.

[T.D. 9731, 80 FR 51941, Aug. 27, 2015]

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§ 1.199-8 Other rules
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§ 1.199-9 Application of section 199 to pass-thru entities for taxable years beginning on or before May 17, 2006, the enactment date of the Tax Increase Prevention and Reconciliation Act of 2005

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