(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]
source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
cite as: 26 CFR 301.7508-1