{"data":{"id":"us/26-cfr-1.6015-9","jurisdiction":"us","citation":"26 CFR 1.6015-9","heading":"-9 Effective date.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"a912fad17215ea002a01aa4ddc162312d73b1180fd5688df65b8e4df4cc25df9","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.6015-8","next":"us/26-cfr-1.6016-1"},"notice":"GroundRules: Original legal text. Not legal advice."}