StacksVerified U.S. federal law reference

26 CFR §1.6015-9 — -9 Effective date.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.