26 Cfr 301.7508-1

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ELECTRONIC CODE OF FEDERAL REGULATIONS
e-CFR data is current as of October 24, 2018
Title 26 → Chapter I → Subchapter F → Part 301 → §301.7508-1
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Judicial Proceedings
§301.7508-1 Time for performing certain acts postponed by reason of service in a combat zone.
(a) General rule. The period of time that may be disregarded for performing certain acts under section 7508 applies to acts
described in section 7508(a)(1) and to other acts specified in a revenue ruling, revenue procedure, notice, or other guidance
published in the Internal Revenue Bulletin (see §601.601(d)(2) of this chapter).
(b) Effective date. This section applies to any period for performing an act that has not expired before December 30, 1999.
[T.D. 8911, 65 FR 78411, Dec. 15, 2000]
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