26 CFR 51.11 - Applicability date.

Regulations last checked for updates: Apr 30, 2025

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

§ 51.11 - Applicability date.

(a) Except as otherwise provided in this section, §§ 51.1 through 51.10 apply on and after July 28, 2014.

(b) Section 51.2(e)(3) applies on and after July 24, 2017.

[T.D. 9684, 79 FR 43645, July 28, 2014, as amended by T.D. 9823, 82 FR 34612, July 26, 2017]

authority: 26 U.S.C. 7805; sec. 9008, Pub. L. 111-148, 124 Stat. 119

source: T.D. 9544, 76 FR 51249, Aug. 18, 2011, unless otherwise noted.

cite as: 26 CFR 51.11