§ 1.481-6. Effective dates; applicability dates.
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/us/cfr/t26/s§ 1.481-6·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Sections 1.481-1, 1.481-2, 1.481-3, and 1.481-4 are effective for Consent Agreements signed on or after December 27, 1994. For Consent Agreements signed before December 27, 1994, see §§ 1.481-1, 1.481-2, 1.481-3, 1.481-4, and 1.481-5 as contained in 26 CFR part 1, revised as of April 1, 1995.
(b)Section 1.481-5 applies to taxable years beginning October 20, 2020. However, a corporation may choose to apply the rules in §§ 1.481-5, 1.1371-1, and 1.1371-2 in their entirety to taxable years beginning on or before October 20, 2020. If a corporation makes the choice described in the previous sentence, the corporation must continue to apply the rules in §§ 1.481-5, 1.1371-1, and 1.1371-2 in their entirety for the corporation's subsequent taxable years. [T.D. 9914, 85 FR 66478, Oct. 20, 2020]
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- 26 CFR 1
- T.D. 9914
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§ 1.481-6
Effective dates; applicability dates.
Cite26 CFR 1
Treas. Dec.T.D. 9914
Cites 2Cited by 0 across 0 sources