26 CFR § 16A.126-0 - Effective dates.

---
identifier: "/us/cfr/t26/s16A.126-0"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 16A.126-0 - Effective dates."
title_number: 26
title_name: "Internal Revenue"
section_number: "16A.126-0"
section_name: "Effective dates."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "16A"
part_name: "TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Secs. 126 and 7805 of the Internal Revenue Code of 1954 (92 Stat. 2888, 26 U.S.C. 126; 68A Stat. 917, 26 U.S.C. 7805)."
regulatory_source: "T.D. 7778, 46 FR 27637, May 21, 1981, unless otherwise noted."
cfr_part: "16A"
---


# 16A.126-0 Effective dates.

These temporary regulations shall apply to any payments received under a contract signed by the taxpayer and the appropriate agency after September 30, 1979.