Treasury Regulations, Subchapter D, Sec. 54.9833-1
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Sec. 54.9833-1 Effective dates
Sections 54.9801–1 through 54.9801–6, 54.9831–1, and this section are applicable for plan years beginning on or after July 1, 2005.
[T.D. 9166, 69 FR 78746, Dec. 30, 2004]
