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§ 54.4980H-6 Administration and procedure.

26 CFR 54.4980H-6

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Citation26 CFR 54.4980H-6
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

§ 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]