1. Regulations
  2. title 26
  3. chapter I-i18
  4. part 54
  5. § 54.4980H-6

View all text of Part 54 [§ 54.4971-1 - § 54.9833-1]

§ 54.4980H-6 - Administration and procedure.

(a) In general. [Reserved]

(b) Effective/applicability date. This section is applicable for periods after December 31, 2014.

[T.D. 9655, 79 FR 8577, Feb. 12, 2014]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

CITE AS: 26 CFR 54.4980H-6