§ 54.4980H-6 Administration and procedure.

26 C.F.R. Part 54 — Pension Excise Taxes · 2026 edition · updated 2026-10-04 · United States

(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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▸Contents — 26 C.F.R. Part 54 — Pension Excise Taxes

26 C.F.R. Part 54 — Pension Excise Taxes

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