1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter D - MISCELLANEOUS EXCISE TAXES
  4. Part 54 - PENSION EXCISE TAXES
  5. 26 CFR § 54.4980H-6
26 CFR § 54.4980H-6
Administration and procedure
June 25, 2020
CFR

(a) In general. [Reserved]

(b) Effective/applicability date. This section is applicable for periods after December 31, 2014.

[T.D. 9655, 79 FR 8577, Feb. 12, 2014]

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§ 54.4980H-5 Assessable payments under section 4980H(b)
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§ 54.6011-1 General requirement of return, statement, or list

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