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e-CFR data is current as of October 29, 2020

Title 26Chapter ISubchapter APart 1 → §1.6015-9


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§1.6015-9   Effective date.

Sections 1.6015-0 through 1.6015-9 are applicable for all elections under §1.6015-2 or 1.6015-3 or any requests for relief under §1.6015-4 filed on or after July 18, 2002.

[T.D. 9003, 67 FR 47285, July 18, 2002]

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