CFR›Title 26›Chapter I›Part 54›26 CFR 54.9816-6A Citation26 CFR 54.9816-6ACorpusDaily eCFRDisplayed edition2026-06-08Last updated2026-06-08 § 54.9816-6A xxxLink to an amendment published at 91 FR 34047, June 4, 2026. Previous 54.9816-6 § 54.9816-6 Methodology for calculating qualifying payment amount. Next 54.9816-6T § 54.9816-6T Methodology for calculating qualifying payment amount (temporary).