Implements § 4980HOpen in workspace
Reg. § 54.4980H-6 Administration and procedure.
26 CFR § 54.4980H-6eCFR, current through 2026-07-14
(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]
Source: decipher.legal/cfr/26/54.4980H-6 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14