26 CFR 1.6654-7
§ 1.6654-7 Applicability.
United States · 26 CFR — Internal Revenue · Status: effective
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- Citation
- 26 CFR 1.6654-7, § 1.6654-7 Applicability, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112280
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Full text
Section 6654 is applicable only with respect to taxable years beginning after December 31, 1954. Section 294(d) of the Internal Revenue Code of 1939 shall continue in force with respect to taxable years beginning before January 1, 1955.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.