26 CFR 31.3406(i)-1
§ 31.3406(i)-1 Effective date.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 31.3406(i)-1, § 31.3406(i)-1 Effective date, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113189
- Permanent ID
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9141877148eb3a6c93962cb6aef47ba5753576f489656181f18d057be8b8f6c1
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Full text
Sections 31.3406-0 through 31.3406(i)-1 (except §§ 31.3406(d)-5 and 31.3406(g)-1(c) and except for international transactions) are effective after December 31, 1996, and, optionally, for reportable payments made and transactions occurring on or after December 21, 1995. For the effective date of § 31.3406(d)-5, see § 31.3406(d)-5(i). Section 31.3406(g)-1(c) is effective before January 1, 1997. See §§ 35a.9999-0T through 35a.9999-5 of this chapter for rules that apply to international transactions after December 31, 1996.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.