26 CFR 1.6015-9 - Effective date.

Regulations last checked for updates: Apr 30, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025

View all text of Part 1 [§ 1.1551-1 - § 1.9300-1]

§ 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

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