Title 26

SECTION 54.4980H-6

54.4980H-6 Administration and procedure.

§ 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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