26 CFR § 54.4980H-6Chapter I
§ 54.4980H-6 Administration and procedure.
Primary source
Verbatim text below is from the Electronic Code of Federal Regulations (eCFR), a public-domain U.S. government work. Always verify the current version with the eCFR before relying on it for any legal matter.
Full Text
In general.(a) [Reserved]
Effective/applicability date.(b) This section is applicable for periods after December 31, 2014.
[T.D. 9655, 79 FR 8577, Feb. 12, 2014]
eCFR data current as of: June 10, 2026
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