---
kind: "section"
citation: "26 C.F.R. § 51.11"
title: "26"
number: "51.11"
heading: "Applicability date."
url: "https://uscodex.org/cfr/26/51.11"
---

# §51.11. Applicability date.

- (a) Except as otherwise provided in this section, [§§ 51.1 through 51.10](/cfr/26/51.1..51.10.md) apply on and after July 28, 2014.
- (b) [Section 51.2(e)(3)](/cfr/26/51.2.md?p=e-3) applies on and after July 24, 2017.

## Notes

### 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]