Code of Federal Regulations · Section

§ 51.11 — Applicability Date

26 C.F.R. § 51.11

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(a) Except as otherwise provided in this section, §§ 51.1 through 51.10 apply on and after July 28, 2014.

(b) Section 51.2(e)(3) applies on and after July 24, 2017.

26 C.F.R. § 51.10 26 C.F.R. § 51.6302-1

Authorizing Statute