# Treas. Reg. § 1.6015-9: Effective date.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.6015-9>. Interprets 26 U.S.C. § 6015.

Sections 1.6015-0 through 1.6015-9 are applicable for all elections under § 1.6015-2 or 1.6015-3 or any requests for relief under § 1.6015-4 filed on or after July 18, 2002. 

[T.D. 9003, 67 FR 47285, July 18, 2002]