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26 C.F.R. § 54.9833-1   Effective dates.

Title 26 - Internal Revenue

Title 26: Internal Revenue
PART 54—PENSION EXCISE TAXES

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§ 54.9833-1   Effective dates.

Sections 54.9801–1 through 54.9801–6, 54.9831–1, and this section are applicable for plan years beginning on or after July 1, 2005.

[T.D. 9166, 69 FR 78746, Dec. 30, 2004]

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