Implements § 6015Open in workspace
Reg. § 1.6015-9 Effective date.
26 CFR § 1.6015-9eCFR, current through 2026-07-14
Sections through are applicable for all elections under or or any requests for relief under filed on or after July 18, 2002.
[T.D. 9003, 67 FR 47285, July 18, 2002]