26 CFR § 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]