StacksVerified U.S. regulatory reference

26 CFR §51.11

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov
  1. (a)Except as otherwise provided in this section, §§ 51.1 through 51.10 apply on and after July 28, 2014.
  2. (b)Section 51.2(e)(3) applies on and after July 24, 2017.