StacksVerified U.S. regulatory reference

26 CFR §301.6655-1

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)For regulations under section 6655, see §§ 1.6655-1 through 1.6655-7 of this chapter.
  2. (b)Effective/applicability date: This section applies to taxable years beginning after September 6, 2007.