Sec. 1.66-5 Effective date.
Sections 1.66-1 through 1.66-4 are applicable on July 10, 2003. In addition, §1.66-4 applies to any request for relief filed prior to July 10, 2003, for which the Internal Revenue Service has not issued a preliminary determination as of July 10, 2003.
[Added by T.D. 9074, 68 FR 41067-41073, July 9, 2003.]