# Effective Dates of the Economic Performance Requirement
> **Treasury** · Final regulations. · Published 1995-04-13 · Effective 1995-04-07 · 60 FR 18742
## Document
- **Document number:** 95-9034
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 60 FR 18742
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/04/13/95-9034/effective-dates-of-the-economic-performance-requirement)
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