CFR /  Title 26  /  Part 1  /  Sec. 1.6015-9 Effective date.

Sections 1.6015-0 through 1.6015-9 are applicable for all elections under Sec. 1.6015-2 or 1.6015-3 or any requests for relief under Sec. 1.6015-4 filed on or after July 18, 2002. [T.D. 9003, 67 FR 47285, July 18, 2002]