Implements § 11Open in workspace
Reg. § 51.11 Applicability date.
26 CFR § 51.11eCFR, current through 2026-07-14
(a) Except as otherwise provided in this section, through apply on and after July 28, 2014.
(b) Section applies on and after July 24, 2017.
[T.D. 9684, 79 FR 43645, July 28, 2014, as amended by T.D. 9823, 82 FR 34612, July 26, 2017]