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.