§51.11. Applicability date.
26 C.F.R. § 51.11
Except as otherwise provided in this section, §§ 51.1 through 51.10 apply on and after July 28, 2014.
Section 51.2(e)(3) applies on and after July 24, 2017.
Notes, amendments, and revision history
Amendments
[T.D. 9684, 79 FR 43645, July 28, 2014, as amended by T.D. 9823, 82 FR 34612, July 26, 2017]
Authority
Authority: 26 U.S.C. 7805; sec. 9008, Pub. L. 111-148, 124 Stat. 119. Section 51.8 also issued under 26 U.S.C. 6302(a); Section 51.6302-1 also issued under 26 U.S.C. 6302(a).
Source
Source: T.D. 9544, 76 FR 51249, Aug. 18, 2011, unless otherwise noted.
Amendments
[T.D. 9684, 79 FR 43645, July 28, 2014, as amended by T.D. 9823, 82 FR 34612, July 26, 2017]