26 CFR 1.6015-9

§ 1.6015-9 Effective date.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.6015-9, § 1.6015-9 Effective date, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112052
Permanent ID: ys:prov:112052@1
SHA-256: a912fad17215ea002a01aa4ddc162312d73b1180fd5688df65b8e4df4cc25df9

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Full text

Sections 1.6015-0 through 1.6015-9 are applicable for all elections under § 1.6015-2 or 1.6015-3 or any requests for relief under § 1.6015-4 filed on or after July 18, 2002.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.