26 CFR 54.4980H-6: H-6 Administration and procedure.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
- 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