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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 54.4980H-6: H-6 Administration and procedure.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
  4. PART 54—PENSION EXCISE TAXES

(a) In general. [Reserved]

(b) Effective/applicability date. This section is applicable for periods after December 31, 2014.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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