Treasury Regulations, Subchapter A, Sec. 1.6015-9
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Sec. 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]
