26 C.F.R. § 1.6015-9. - § 1.6015-9 Effective Date.
Current as of January 1, 1970
§ 1.6015-9 Effective date.
Sections 1.6015-0 through 1.6015-9 are applicable for all elections under § 1.6015-2 or 1.6015-3 or any requests for relief under § 1.6015-4 filed on or after July 18, 2002.
[T.D. 9003, 67 FR 47285, July 18, 2002]
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