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Code · CFR · Title 26 — Internal Revenue · Part 57 · § 57.10

§ 57.10. Applicability date.

92 words·~1 min read·/us/cfr/t26/s§ 57.10·

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(a)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.
(b)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.
(c)Section 57.3(a)(2)(ii) applies to Forms 8963, including corrected Forms 8963, filed after December 31, 2019. [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]
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  • T.D. 9711
  • T.D. 9830
  • T.D. 9881
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cites case law
§ 57.10
Applicability date.
Treas. Dec.T.D. 9711
Treas. Dec.T.D. 9830
Treas. Dec.T.D. 9881
Cites 3Cited by 0 across 0 sources
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