26 CFR § 1.6015-9
Effective date
June 25, 2020
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.
[T.D. 9003, 67 FR 47285, July 18, 2002]