§ 54.4980H-6 Administration and procedure.

Prev Next

Map

(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]

Citation

26 C.F.R. § 54.4980H-6