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Electronic Code of Federal Regulations

e-CFR data is current as of March 26, 2020

Title 26Chapter ISubchapter DPart 54 → §54.4980h-6


Title 26: Internal Revenue
PART 54—PENSION EXCISE TAXES


§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]

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