§57.10. Applicability date.
26 C.F.R. § 57.10
Except as provided in paragraphs (b) and (c) of this section, §§ 57.1 through 57.9 apply to any fee that is due on or after September 30, 2014.
Paragraphs (b)(3) and (c)(3)(ii) of § 57.2. Paragraphs (b)(3) and (c)(3)(ii) of § 57.2 apply on February 22, 2018.
Section 57.3(a)(2)(ii) applies to Forms 8963, including corrected Forms 8963, filed after December 31, 2019.
Notes, amendments, and revision history
Amendments
[T.D. 9711, 80 FR 10335, Feb. 26, 2015, as amended by T.D. 9830, 83 FR 8175, Feb. 26, 2018; T.D. 9881, 84 FR 61547, Nov. 13, 2019]
Authority
Authority: 26 U.S.C. 7805; sec. 9010, Pub. L. 111-148 (124 Stat. 119 (2010)). Section 57.3 also issued under 26 U.S.C. 6071(a); Section 57.7 also issued under 26 U.S.C. 6302(a); Section 57.6302-1 also issued under 26 U.S.C. 6302(a).
Source
Source: T.D. 9643, 78 FR 71487, Nov. 29, 2013, unless otherwise noted.
Amendments
[T.D. 9711, 80 FR 10335, Feb. 26, 2015, as amended by T.D. 9830, 83 FR 8175, Feb. 26, 2018; T.D. 9881, 84 FR 61547, Nov. 13, 2019]