U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 54 - PART 54—PENSION EXCISE TAXES
View all text of Part 54 [§ 54.4971-1 - § 54.9833-1]
§ 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]
© 2016 GovRegs | About | Disclaimer | Privacy