1. Regulations
  2. title 26
  3. chapter I-i14
  4. part 1
  5. subjgrp 5
  6. § 1.6015-9

View all text of Subjgrp 5 [§ 1.6011-1 - § 1.6017-1]

§ 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]

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

SOURCE: Sections 1.1401-1 through 1.1403-1 contained in T.D. 6691, 28 FR 12796, Dec. 3, 1963, unless otherwise noted.

CITE AS: 26 CFR 1.6015-9