26 CFR 1.481-6
§ 1.481-6 Effective dates; applicability dates.
United States · 26 CFR — Internal Revenue · Status: effective
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- Citation
- 26 CFR 1.481-6, § 1.481-6 Effective dates; applicability dates, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110247
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Full text
(a) Sections 1.481-1, 1.481-2, 1.481-3, and 1.481-4 are effective for Consent Agreements signed on or after December 27, 1994. For Consent Agreements signed before December 27, 1994, see §§ 1.481-1, 1.481-2, 1.481-3, 1.481-4, and 1.481-5 as contained in 26 CFR part 1, revised as of April 1, 1995.
(b) Section 1.481-5 applies to taxable years beginning October 20, 2020. However, a corporation may choose to apply the rules in §§ 1.481-5, 1.1371-1, and 1.1371-2 in their entirety to taxable years beginning on or before October 20, 2020. If a corporation makes the choice described in the previous sentence, the corporation must continue to apply the rules in §§ 1.481-5, 1.1371-1, and 1.1371-2 in their entirety for the corporation's subsequent taxable years.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.