Effective Dates of the Economic Performance Requirement
other · Treasury · Rule · Published 1995-04-13 · Effective 1995-04-07 · 60 FR 18742
Document
Document number
95-9034
Federal Register citation
60 FR 18742
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
Treasury
Publication date
1995-04-13
Effective date
1995-04-07
Treasury docket
TD 8593
Abstract
This document contains final regulations relating to the effective dates of the economic performance requirement. Changes to the applicable laws were made by the Tax Reform Act of 1984. The regulations affect all taxpayers that use an accrual method of accounting.