26 C.F.R. § 1.6015-9 Effective date.
Title 26 - Internal Revenue
Sections 1.6015–0 through 1.6015–9 are applicable for all elections under §1.6015–2 or 1.6015–3 or any requests for relief under §1.6015–4 filed on or after July 18, 2002. [T.D. 9003, 67 FR 47285, July 18, 2002]
Title 26: Internal Revenue
PART 1—INCOME TAXES
tax returns or statements
§ 1.6015-9 Effective date.