26 C.F.R. § 51.11
Applicability date.
Cite as 26 C.F.R. § 51.11 (2026)
(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.
[T.D. 9684, 79 FR 43645, July 28, 2014, as amended by T.D. 9823, 82 FR 34612, July 26, 2017]
- Cross-references to the CFR
- 51.1