Regulations last checked for updates: Feb 22, 2025

Title 26 - Internal Revenue last revised: Jan 19, 2025
All TitlesTitle 26Chapter IPart 54 - PART 54—PENSION EXCISE TAXES
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
cite as: 26 CFR 54.4980H-6
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