26 CFR 51.11T - Effective/applicability date (temporary).
(a) through (b) [Reserved]. For further guidance see § 51.11(a) through (b).
(c) Section 51.2T(e)(3) applies to any fee on branded prescription drug sales that is due on or after January 1, 2015.
(d) The applicability of § 51.2T(e)(3) expires on July 24, 2017.