US lawFederal (United States)RegulationsTitle 26 CFR — Internal RevenueChapter I — INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYPart 301 — PROCEDURE AND ADMINISTRATIONSubpart ECFR4cc2dbd383b9493 — General Rules301.9000-726 C.F.R. § 301.9000-7Effective date.Last amended: 2016Year: 2026Length: 16 wordsOfficial source Cite as 26 C.F.R. § 301.9000-7 (2026)These regulations are applicable on February 14, 2005. [T.D. 9178, 70 FR 7397, Feb. 14, 2005]Previous26 C.F.R. § 301.9000-6Next26 C.F.R. § 301.9001