Prop. Treas. Reg. § 51.11 Applicability dates.

Proposed 2026-01-02 · REG-103430-24 · 91 FR 93 · Would amend § 51.11

Par. 3. Section 51.11 is amended by revising the section heading and adding paragraph (c) to read as follows:

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(c) Section 51.4(b)(2)(i)(C) and (b)(2)(v) apply for fees calculated based on sales years beginning on and after January 1, 2025.